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    <title>2026 (4) TMI 1721 - TELANGANA HIGH COURT</title>
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    <description>The petitioner was required to pursue the statutory rectification remedy against the order-in-original and consequential recovery notice rather than seek immediate interference. The High Court noted the petitioner&#039;s claim of full discharge of tax liability and voluntary GST payment, but held that rectification before the proper officer was the appropriate course under the statute. It further directed that if the online portal did not permit filing of the rectification application, the respondent must accept the application manually and dispose of it within the stipulated time.</description>
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      <description>The petitioner was required to pursue the statutory rectification remedy against the order-in-original and consequential recovery notice rather than seek immediate interference. The High Court noted the petitioner&#039;s claim of full discharge of tax liability and voluntary GST payment, but held that rectification before the proper officer was the appropriate course under the statute. It further directed that if the online portal did not permit filing of the rectification application, the respondent must accept the application manually and dispose of it within the stipulated time.</description>
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