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2022 (10) TMI 781

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....peal is directed against the order dated 2-12-2021 passed by the Learned Single Judge in W.P. No. 21882/2021 whereby the Learned Single Judge has followed the Division Bench decision of this Court in the case of Union of India v. Asiad Paints Limited and Others reported in 2021 (49) G.S.T.L. 256 and thereby permitted the respondent-assessee to file once again rectified TRAN-I Form electronically o....