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    <description>An inadvertent reference to Section 74 in the show cause notice and summary did not bar access to the statutory remedy where the impugned order was clarified to have been passed under Section 73 of the Tamil Nadu GST Act, 2017. The Court accepted that the petitioner should not lose the benefit of Section 128A because of the mistaken description and directed correction of the web portal record to reflect the true basis of the order.</description>
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      <description>An inadvertent reference to Section 74 in the show cause notice and summary did not bar access to the statutory remedy where the impugned order was clarified to have been passed under Section 73 of the Tamil Nadu GST Act, 2017. The Court accepted that the petitioner should not lose the benefit of Section 128A because of the mistaken description and directed correction of the web portal record to reflect the true basis of the order.</description>
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