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2024 (7) TMI 1611
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....ndent nos. 2 and 4 ORDER P. C. 1 The short issue in this matter is that petitioner wanted to rectify the returns filed for Financial Year 2017-2018 in Form GSTR-1. The application to rectify has been rejected on the ground that the time to rectify had ended. It is this communication dated 19th February 2021 by which petitioner is aggrieved. 2 Mr. Bapat, at the outset, stated that petitioner ....