2023 (3) TMI 1324

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....r. Justice Anita Sumanth For the Petitioner : Mr.P.Rameshkumar For the Respondent : Mr.Rajendra Ragavan ORDER The petitioner is an assessee under the provisions of the Central Goods and Services Tax Act, 2017 (in short 'Act') and challenges an order passed by the 2nd respondent dated 05.03.2020 rejecting the request for amendment of TRAN-1. 2. I am of the considered view tha....