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    <title>2025 (8) TMI 1624 - MADRAS HIGH COURT</title>
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    <description>The Madras High Court directed that the petitioner&#039;s offline rectification application be considered on merits and required compliance with the GST circular by filing the online application within the stipulated time. The court thus permitted substantive consideration of the rectification request while also insisting on the prescribed online filing mechanism, and disposed of the petition on that basis.</description>
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      <description>The Madras High Court directed that the petitioner&#039;s offline rectification application be considered on merits and required compliance with the GST circular by filing the online application within the stipulated time. The court thus permitted substantive consideration of the rectification request while also insisting on the prescribed online filing mechanism, and disposed of the petition on that basis.</description>
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