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    <title>2026 (4) TMI 1335 - CALCUTTA HIGH COURT</title>
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    <description>A bona fide mistake in the prayer portion of a writ petition, where only the date of the impugned adjudication order needed correction, justified amendment because no prejudice was shown and procedural technicalities could not defeat the application. The Court also held that a GST adjudication could not be sustained where it substantially duplicated earlier State GST proceedings on the same allegations, liability, and suppliers. Once material overlap was established, parallel adjudication of the same contravention was impermissible, and the impugned order was set aside.</description>
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      <description>A bona fide mistake in the prayer portion of a writ petition, where only the date of the impugned adjudication order needed correction, justified amendment because no prejudice was shown and procedural technicalities could not defeat the application. The Court also held that a GST adjudication could not be sustained where it substantially duplicated earlier State GST proceedings on the same allegations, liability, and suppliers. Once material overlap was established, parallel adjudication of the same contravention was impermissible, and the impugned order was set aside.</description>
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