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    <description>A writ petition concerning rectification of an order-in-original, arising from non-reconciliation of GSTR-09 disclosures and the absence of supplier or Chartered Accountant certificates contemplated in a CBIC circular, was not examined on merits. The HC disposed of the petition and granted liberty to approach the proper officer for rectification under the Act, along with supporting documents, leaving the request to be considered in accordance with law. The matter therefore turned on the availability of the rectification route and the production of required documentary support, rather than on a substantive adjudication of the tax issue.</description>
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