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    <title>2025 (9) TMI 1079 - MADRAS HIGH COURT</title>
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    <description>HC found prima facie that the petitioner may be entitled to a refund for tax paid in excess due to errors in GSTR-1 corrected in GSTR-3B and GSTR-9, but directed detailed consideration by the Appellate Commissioner. The writ petition was disposed; petitioner granted liberty to file an appeal against the impugned order within 30 days of receipt of this order. The Appellate Commissioner is directed to consider and decide the appeal on merits within two months.</description>
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      <description>HC found prima facie that the petitioner may be entitled to a refund for tax paid in excess due to errors in GSTR-1 corrected in GSTR-3B and GSTR-9, but directed detailed consideration by the Appellate Commissioner. The writ petition was disposed; petitioner granted liberty to file an appeal against the impugned order within 30 days of receipt of this order. The Appellate Commissioner is directed to consider and decide the appeal on merits within two months.</description>
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