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    <title>2025 (7) TMI 544 - MADRAS HIGH COURT</title>
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    <description>The HC dismissed a writ petition challenging an assessment order but granted liberty to file an appeal. The petitioner argued they awaited suo motu rectification of an apparent clerical error in the assessment order dated 31.08.2024, where CGST and SGST liability was incorrectly reflected as Rs.23,86,607/- instead of Rs.2,38,670/-. The court found the petitioner&#039;s reason for not filing a timely appeal genuine, as they reasonably expected automatic rectification of the obvious error and consequently missed the appeal deadline while waiting for the corrected order.</description>
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    <pubDate>Mon, 30 Jun 2025 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=774476</link>
      <description>The HC dismissed a writ petition challenging an assessment order but granted liberty to file an appeal. The petitioner argued they awaited suo motu rectification of an apparent clerical error in the assessment order dated 31.08.2024, where CGST and SGST liability was incorrectly reflected as Rs.23,86,607/- instead of Rs.2,38,670/-. The court found the petitioner&#039;s reason for not filing a timely appeal genuine, as they reasonably expected automatic rectification of the obvious error and consequently missed the appeal deadline while waiting for the corrected order.</description>
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