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    <description>The commentary concerns limitation under the Maharashtra Value Added Tax Act, 2002, including whether the Tribunal could direct scrutiny of returns and refund processing beyond the prescribed period, treat filing of Form 501 as non-mandatory, reject the Revenue&#039;s rectification application, and determine whether an appeal lay against the rectification order. The Bombay High Court admitted the appeal on substantial questions of law, left all issues open for final hearing, and made no final determination on the merits.</description>
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