2023 (6) TMI 1073

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....Anita Sumanth For the Petitioner : Mrs. Hema Muralikrishnan For the Respondents : Mr. Prabu Mukund Arunkumar Junior Standing Counsel ORDER Mr.Prabhu Mukund Arunkumar, learned Junior Standing Counsel accepts notice for the respondents and is armed with instructions to enable a final disposal of this Writ Petition, even at the stage of admission. 2. The challenge is to an order dated ....

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.... (ii) A rectification petition under Section 154 of the Act was filed on 08.12.2021 by the petitioner. This petition contained an error as under the head 'rectification type', the petitioner opted for 'Reprocess the Return' instead of 'Tax credit Mismatch Correction'. (iii) That rectification petition was thus disposed vide order dated 09.12.2021 re-processin....