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    <description>HC found a clerical error in uploaded figures (Rs.1,07,916.48 recorded as Rs.1,07,91,648.00), set aside the order dated 17 May 2025 rejecting a rectification application under Section 161 GST, and remitted the matter to the Assistant Commissioner of State Tax, CT &amp; GST Circle, Cuttack-I. The authority was directed to permit correction of the return, modify the order under Section 73 GST accordingly, and complete the exercise within four weeks from receipt of the HC order.</description>
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