Ad Interim Bail Granted to Accused in Fake Input Tax Credit and Illegal Tax Evasion Case Under GST Rules

Ad Interim Bail Granted to Accused in Fake Input Tax Credit and Illegal Tax Evasion Case Under GST RulesCase-LawsGSTThe HC granted ad interim bail to the petitioner accused of fraudulent availing of fake Input Tax Credit and illegal tax evasion. The petit

Ad Interim Bail Granted to Accused in Fake Input Tax Credit and Illegal Tax Evasion Case Under GST Rules
Case-Laws
GST
The HC granted ad interim bail to the petitioner accused of fraudulent availing of fake Input Tax Credit and illegal tax evasion. The petitioner, associated with two firms, allegedly claimed substantial ITC amounts as per GST returns. The investigation is complete, and a complaint has been filed, with the allegations subject to trial. The petitioner has no criminal ante

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Arrest under Sections 132(1)(b),(c),(i),132(2),132(5) CGST Act held illegal for violating Article 22(1) and Section 50 Cr.P.C.

Arrest under Sections 132(1)(b),(c),(i),132(2),132(5) CGST Act held illegal for violating Article 22(1) and Section 50 Cr.P.C.Case-LawsGSTThe HC held that the arrest of the Applicant for offences under Sections 132(1)(b), 132(1)(c), 132(1)(i), and 132(2)

Arrest under Sections 132(1)(b),(c),(i),132(2),132(5) CGST Act held illegal for violating Article 22(1) and Section 50 Cr.P.C.
Case-Laws
GST
The HC held that the arrest of the Applicant for offences under Sections 132(1)(b), 132(1)(c), 132(1)(i), and 132(2) read with Section 132(5) of the CGST Act was illegal due to non-compliance with Article 22(1) of the Constitution and Section 50 of the Cr.P.C. The DGGI failed to prove that the Applicant was informed of the grounds of arrest at the

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Power to issue writs under Article 226 is plenary but not routine; alternative remedies must be exhausted first

Power to issue writs under Article 226 is plenary but not routine; alternative remedies must be exhausted firstCase-LawsGSTThe HC dismissed the petition, holding that the power to issue prerogative writs under Article 226 is plenary but not to be exercise

Power to issue writs under Article 226 is plenary but not routine; alternative remedies must be exhausted first
Case-Laws
GST
The HC dismissed the petition, holding that the power to issue prerogative writs under Article 226 is plenary but not to be exercised routinely. The court emphasized that where an efficacious alternative remedy exists, writ jurisdiction is generally not invoked absent extraordinary circumstances, which were not demonstrated here. The issues raised fell within the

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Commercial Taxes Dept in Karnataka sets up helpline after bribe complaints

Commercial Taxes Dept in Karnataka sets up helpline after bribe complaintsGSTDated:- 20-7-2025PTIBengaluru, Jul 20 (PTI) The Commercial Taxes Department in Karnataka has launched a dedicated helpline to combat corruption and take strict action against err

Commercial Taxes Dept in Karnataka sets up helpline after bribe complaints
GST
Dated:- 20-7-2025
PTI
Bengaluru, Jul 20 (PTI) The Commercial Taxes Department in Karnataka has launched a dedicated helpline to combat corruption and take strict action against erring staff, particularly in response to complaints about bribe demands related to UPI-linked matters.
The department, in an official statement on Sunday, said it had received information from the media and other sources that certain officers and staff had allegedly “demanded bribes” in connection with UPI-related issues.
It also noted that a few middlemen were demanding money from traders under the “pretext of offering assistance” in such cases.
Taking serious note of the

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artment.
He clarified that GST is a central government initiative.
“The GST Council functions under the purview of the central government, not the state government. So, how is the state government responsible for it,” Siddaramaiah told reporters in Mysuru.
“We will speak to the Government of India. If there's anything related to the Commercial Taxes Department, we will discuss and take a decision,” he added.
It is also learnt that traders are uniting against UPI and are planning a protest on July 25.
He reiterated that the “state government is not responsible for these developments.” Deputy Chief Minister D K Shivakumar also held the BJP-led central government accountable, saying it was responsible for introducing GST and the “challen

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Auto-Populated Inter-State Supply Data in GSTR-3B Table 3.2 deferred. Becomes Non-Editable from July 2025

Auto-Populated Inter-State Supply Data in GSTR-3B Table 3.2 deferred. Becomes Non-Editable from July 2025NewsGSTFrom July 2025, the auto-populated values for inter-state supplies in Table 3.2 of GSTR-3B will become non-editable, requiring taxpayers to fil

Auto-Populated Inter-State Supply Data in GSTR-3B Table 3.2 deferred. Becomes Non-Editable from July 2025
News
GST
From July 2025, the auto-populated values for inter-state supplies in Table 3.2 of GSTR-3B will become non-editable, requiring taxpayers to file GSTR-3B using system-generated data only. Previously, this functionality was deferred, allowing edits for taxpayer convenience. Corrections to any inaccuracies in Table 3.2 must be made by amending the corresponding entries in GSTR

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Cancellation of GST Registration for Non-Filing Returns Valid Under Section 29(2)(c), Restoration Possible Under Rule 22(4)

Cancellation of GST Registration for Non-Filing Returns Valid Under Section 29(2)(c), Restoration Possible Under Rule 22(4)Case-LawsGSTThe HC held that cancellation of GST registration under Section 29(2)(c) for non-filing of returns for six continuous mo

Cancellation of GST Registration for Non-Filing Returns Valid Under Section 29(2)(c), Restoration Possible Under Rule 22(4)
Case-Laws
GST
The HC held that cancellation of GST registration under Section 29(2)(c) for non-filing of returns for six continuous months is valid. However, per the proviso to sub-rule (4) of Rule 22 of the CGST Rules, 2017, if the petitioner is willing to furnish all pending returns and pay the due tax along with interest and late fees, the empowered officer may

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HC refuses to quash show cause notice under Section 74 CGST Act, allows petitioner to file reply within two weeks

HC refuses to quash show cause notice under Section 74 CGST Act, allows petitioner to file reply within two weeksCase-LawsGSTThe HC declined to exercise extraordinary jurisdiction to quash or modify the show cause notice issued under Section 74 of the CGS

HC refuses to quash show cause notice under Section 74 CGST Act, allows petitioner to file reply within two weeks
Case-Laws
GST
The HC declined to exercise extraordinary jurisdiction to quash or modify the show cause notice issued under Section 74 of the CGST Act, 2017, finding no basis to interfere at this stage. The Court held that allegations of suppression of facts could not be dismissed prematurely and must be examined by the issuing authority. The petitioner was permitted to file

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Appellate Authority Can Admit Additional Evidence Under Rule 112(4) of WBGST/CGST Rules 2017

Appellate Authority Can Admit Additional Evidence Under Rule 112(4) of WBGST/CGST Rules 2017Case-LawsGSTThe HC held that the appellate authority is empowered under Rule 112(4) of the WBGST/CGST Rules, 2017, to admit additional evidence, including document

Appellate Authority Can Admit Additional Evidence Under Rule 112(4) of WBGST/CGST Rules 2017
Case-Laws
GST
The HC held that the appellate authority is empowered under Rule 112(4) of the WBGST/CGST Rules, 2017, to admit additional evidence, including documents and witness examination, despite the restrictions in sub-rule (1). The appellate authority's failure to consider this jurisdiction rendered its order mechanical and unsatisfactory. Consequently, the matter was remanded with directi

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Writ Petition Dismissed for Challenging ITC Reversal Under Sections 16 and 74; Use Appellate Remedies

Writ Petition Dismissed for Challenging ITC Reversal Under Sections 16 and 74; Use Appellate RemediesCase-LawsGSTThe HC dismissed the writ petition challenging the reversal of Input Tax Credit (ITC) on grounds of irregular availing from suppliers with can

Writ Petition Dismissed for Challenging ITC Reversal Under Sections 16 and 74; Use Appellate Remedies
Case-Laws
GST
The HC dismissed the writ petition challenging the reversal of Input Tax Credit (ITC) on grounds of irregular availing from suppliers with cancelled registrations, noting the petitioner conflated provisions of Section 16 with Section 74 of the Act. Section 16 governs eligibility of ITC, while Section 74 addresses proceedings in cases of fraud or willful misstatement. The c

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Writ Petition Dismissed for Fraudulent ITC Claim Using Fictitious Invoices Under GST Section Rules

Writ Petition Dismissed for Fraudulent ITC Claim Using Fictitious Invoices Under GST Section RulesCase-LawsGSTThe HC dismissed the writ petition challenging the denial of Input Tax Credit (ITC) where the petitioner was found to have availed inadmissible c

Writ Petition Dismissed for Fraudulent ITC Claim Using Fictitious Invoices Under GST Section Rules
Case-Laws
GST
The HC dismissed the writ petition challenging the denial of Input Tax Credit (ITC) where the petitioner was found to have availed inadmissible credit based on fictitious invoices issued by non-existent suppliers. The Court held that no Show Cause Notice or personal hearing violated natural justice principles, but the writ petition was not maintainable due to the fraudulent n

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Restriction on ITC Transfer Post-Merger Under Section 18(3) CGST Act Not Supported by Law

Restriction on ITC Transfer Post-Merger Under Section 18(3) CGST Act Not Supported by LawCase-LawsGSTThe HC held that the restriction imposed by the Respondents on transferring un-utilized ITC post-merger/amalgamation under Section 18(3) CGST Act, 2017, b

Restriction on ITC Transfer Post-Merger Under Section 18(3) CGST Act Not Supported by Law
Case-Laws
GST
The HC held that the restriction imposed by the Respondents on transferring un-utilized ITC post-merger/amalgamation under Section 18(3) CGST Act, 2017, based on differing States/UTs of transferor and transferee, is not supported by the statutory scheme. The Court clarified that the CGST Act prescribes specific timelines for ITC claims and permits transfer of ITC to a new entity arisi

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Writ Petition Dismissed; Appeal Allowed with 25% Tax Deposit Under Relevant Tax Rules

Writ Petition Dismissed; Appeal Allowed with 25% Tax Deposit Under Relevant Tax RulesCase-LawsGSTThe HC dismissed the writ petition challenging the attachment order and bank attachment notice, holding that the petitioner had an alternative efficacious rem

Writ Petition Dismissed; Appeal Allowed with 25% Tax Deposit Under Relevant Tax Rules
Case-Laws
GST
The HC dismissed the writ petition challenging the attachment order and bank attachment notice, holding that the petitioner had an alternative efficacious remedy by way of appeal against the assessment order before the appellate authority. The Court declined to entertain the writ petition, emphasizing the availability of the statutory appellate remedy. The petitioner was granted liberty t

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GST exemption granted for NSQF-aligned training under SI No. 69, excluding optional value-added services

GST exemption granted for NSQF-aligned training under SI No. 69, excluding optional value-added servicesCase-LawsGSTThe AAR held that the applicant’s training services on repair and maintenance of handheld electronic devices, accredited under an MoU with

GST exemption granted for NSQF-aligned training under SI No. 69, excluding optional value-added services
Case-Laws
GST
The AAR held that the applicant's training services on repair and maintenance of handheld electronic devices, accredited under an MoU with TSSC and aligned with an NCVET-approved NSQF qualification package, qualify for GST exemption under SI No. 69 of Notification No. 12/2017-Central Tax (Rate) effective from 14 November 2024. These services fall under SAC 999294 (Other

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102 Government-Approved Education Courses Classified Under SAC 999294 Eligible for GST Exemption per Notification 12/2017-CT

102 Government-Approved Education Courses Classified Under SAC 999294 Eligible for GST Exemption per Notification 12/2017-CTCase-LawsGSTThe AAR held that 102 courses conducted by the applicant, approved by the Government of Kerala and forming part of the

102 Government-Approved Education Courses Classified Under SAC 999294 Eligible for GST Exemption per Notification 12/2017-CT
Case-Laws
GST
The AAR held that 102 courses conducted by the applicant, approved by the Government of Kerala and forming part of the FYUGP curriculum under NEP 2020, are appropriately classified under SAC 999294 as “Other education and training services not elsewhere classified” and are eligible for GST exemption under Entry 66 of Notification 12/2017-CT (Rate). C

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Fresh Water Tank and Effluent Pond Classified as Plant and Machinery for ITC under Section 17(5) CGST Act

Fresh Water Tank and Effluent Pond Classified as Plant and Machinery for ITC under Section 17(5) CGST ActCase-LawsGSTThe AAR ruled that the fresh water storage tank and effluent guard pond constructed by the applicant qualify as “plant and machinery” unde

Fresh Water Tank and Effluent Pond Classified as Plant and Machinery for ITC under Section 17(5) CGST Act
Case-Laws
GST
The AAR ruled that the fresh water storage tank and effluent guard pond constructed by the applicant qualify as “plant and machinery” under the CGST Act, as they are integral to the core manufacturing process and not merely civil structures or buildings. Despite being constructed through civil works, these assets function as essential production apparatus, supporting u

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Rooftop Solar Plant Qualifies as Capital Goods for ITC Under Section 16(1) of CGST Act, 2017

Rooftop Solar Plant Qualifies as Capital Goods for ITC Under Section 16(1) of CGST Act, 2017Case-LawsGSTThe AAR held that the rooftop solar power plant installed at the commercial premises qualifies as “plant and machinery” under the Explanation to Sectio

Rooftop Solar Plant Qualifies as Capital Goods for ITC Under Section 16(1) of CGST Act, 2017
Case-Laws
GST
The AAR held that the rooftop solar power plant installed at the commercial premises qualifies as “plant and machinery” under the Explanation to Section 17(6) of the CGST Act, 2017, as it is fixed to earth by structural support. Consequently, the plant constitutes capital goods eligible for input tax credit (ITC) under Section 16(1), not barred by Sections 17(5)(c) or 17(5)(d). Sin

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Rehabilitation Services Not Exempt Under Entry 74A Without Clinical Establishment Registration, GST Applicable at 18%

Rehabilitation Services Not Exempt Under Entry 74A Without Clinical Establishment Registration, GST Applicable at 18%Case-LawsGSTThe AAR held that the applicant, engaged in rehabilitation services, is not eligible for exemption under Entry 74A of the Exem

Rehabilitation Services Not Exempt Under Entry 74A Without Clinical Establishment Registration, GST Applicable at 18%
Case-Laws
GST
The AAR held that the applicant, engaged in rehabilitation services, is not eligible for exemption under Entry 74A of the Exemption Notification as it does not qualify as an educational or medical establishment due to lack of registration under the Kerala Clinical Establishments Act, 2018. The municipal registration and MSME certificate were deemed insuffic

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Marine Engines and Spares for Fishing Vessels Attract 5% GST Under Serial No. 252 of Schedule I

Marine Engines and Spares for Fishing Vessels Attract 5% GST Under Serial No. 252 of Schedule ICase-LawsGSTThe AAR held that marine engines (HSN 8408), their spares (HSN 8409), and marine gearboxes (HSN 8483) supplied as parts of fishing vessels classifie

Marine Engines and Spares for Fishing Vessels Attract 5% GST Under Serial No. 252 of Schedule I
Case-Laws
GST
The AAR held that marine engines (HSN 8408), their spares (HSN 8409), and marine gearboxes (HSN 8483) supplied as parts of fishing vessels classified under Customs Tariff Heading 8902 attract a concessional GST rate of 5% under Serial No. 252 of Schedule I, Notification No. 01/2017-Central Tax (Rate). Classification remains under Chapter 84, but concessional rate applies due to

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Advisory on reporting values in Table 3.2 of GSTR-3B

Advisory on reporting values in Table 3.2 of GSTR-3B GSTDated:- 19-7-2025Kindly refer to the advisory on table 3.2 of GSTR-3B, issued on 11th April 2025, wherein it was informed that, from April 2025 tax period, inter-State supplies auto-populated in Tabl

Advisory on reporting values in Table 3.2 of GSTR-3B
GST
Dated:- 19-7-2025

Kindly refer to the advisory on table 3.2 of GSTR-3B, issued on 11th April 2025, wherein it was informed that, from April 2025 tax period, inter-State supplies auto-populated in Table 3.2 of GSTR-3B on the GST portal would be made non-editable and GSTR-3B must be filed with system-generated values only.
2.However due to several representations received from taxpayers citing difficulties in filing GSTR-3B, the implementation of this functionality was deferred earlier and table 3.2 was made editable in the interest of taxpayer's convenience and smooth filing of GSTR-3B. It may be noted that the changes mentioned in para 1, making the auto populated liabi

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rting supplies in Table 3.2?
Starting from the July 2025 tax period, the auto-populated values in Table 3.2 of GSTR-3B for inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders will be non-editable, and taxpayers will need to file GSTR-3B with the auto-populated values generated by the system only.
2.How can I rectify values in Table 3.2 of GSTR-3B if incorrect values have been auto-populated after April 2025 period onwards due to incorrect reporting of the same through GSTR-1?
If incorrect values are auto-populated in Table 3.2 after July 2025, taxpayers need to correct the values by making amendments through Form GSTR-1A or through Form GSTR-1/IFF filed for subsequent tax periods.
3.What should I do

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Maharashtra excise department lapses caused revenue loss of several crore rupees: CAG

Maharashtra excise department lapses caused revenue loss of several crore rupees: CAGGSTDated:- 19-7-2025PTIMumbai, Jul 19 (PTI) The Comptroller and Auditor General (CAG) of India has pulled up the Maharashtra state excise department for serious lapses in

Maharashtra excise department lapses caused revenue loss of several crore rupees: CAG
GST
Dated:- 19-7-2025
PTI
Mumbai, Jul 19 (PTI) The Comptroller and Auditor General (CAG) of India has pulled up the Maharashtra state excise department for serious lapses in its operations, which have led to a substantial revenue shortfall.
The CAG report pointed out that due to incorrect assessment of licence renewal fees, the state lost Rs 20.15 crore in revenue and Rs 70.22 crore in interest.
The audit further stated that failure to implement revised rates for supervision fees had caused an additional shortfall of Rs 1.20 crore.
According to the report, the then Excise Commissioner exempted excise duty on old stock of beer without obtaini

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Maharashtra excise department lapses have caused revenue loss of several crore rupees: CAG

Maharashtra excise department lapses have caused revenue loss of several crore rupees: CAGGSTDated:- 18-7-2025PTIMumbai, Jul 18 (PTI) The Comptroller and Auditor General (CAG) of India has pulled up the Maharashtra state excise department for serious laps

Maharashtra excise department lapses have caused revenue loss of several crore rupees: CAG
GST
Dated:- 18-7-2025
PTI
Mumbai, Jul 18 (PTI) The Comptroller and Auditor General (CAG) of India has pulled up the Maharashtra state excise department for serious lapses in its operations, leading to a substantial revenue shortfall.
The CAG report pointed out that due to incorrect assessment of licence renewal fees, the state lost Rs 20.15 crore in revenue and Rs 70.22 crore in interest.
The audit further said failure to implement revised rates for supervision fees led to an additional shortfall of Rs 1.20 crore.
According to the report, the then Excise Commissioner exempted excise duty on old stock of beer without obtaining prior appr

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Economy needs huge booster dose; drastic GST reform, ending tax terrorism imperative: Cong

Economy needs huge booster dose; drastic GST reform, ending tax terrorism imperative: CongGSTDated:- 18-7-2025PTINew Delhi, Jul 18 (PTI) The Congress on Friday said the economy needs a “huge booster dose” and asserted that will happen only when drastic re

Economy needs huge booster dose; drastic GST reform, ending tax terrorism imperative: Cong
GST
Dated:- 18-7-2025
PTI
New Delhi, Jul 18 (PTI) The Congress on Friday said the economy needs a “huge booster dose” and asserted that will happen only when drastic reform of GST takes place, atmosphere of tax terrorism is ended, and when the fixation on the growth of just one or two big business groups through favouritism is abandoned.
Congress general secretary in-charge communications Jairam Ramesh cited a research report issued by Nuvama Institutional Equities on Wednesday, and said it has underscored some concerns on the current state of the Indian economy.
“It highlights the following: Key High Frequency Indicators are slowing o

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Taxpayer Advisory on upcoming security enhancements

Taxpayer Advisory on upcoming security enhancementsGSTDated:- 18-7-2025The GST System is being continuously enhanced to strengthen data security and improve transparency to the taxpayers.
In this effort, the below mentioned enhancement shall be shortly i

Taxpayer Advisory on upcoming security enhancements
GST
Dated:- 18-7-2025

The GST System is being continuously enhanced to strengthen data security and improve transparency to the taxpayers.
In this effort, the below mentioned enhancement shall be shortly introduced to provide transparency and control to the taxpayers who interact with the GST System using Application Suvidha Providers (ASP). The ASP use GST System authorised API channel partners that are called GST Suvidha Providers (GSP). The role of a GSP is to provide API access between GST System and ASP.
1. Email and SMS notification service to inform taxpayer upon every successful OTP consent access provided by taxpayer to the ASP. The taxpayers authorized signatory sh

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Appellate Authority Violated Natural Justice by Denying Hearing Before Rejecting ITC Use for 10% Pre-Deposit Under Section 107(6)

Appellate Authority Violated Natural Justice by Denying Hearing Before Rejecting ITC Use for 10% Pre-Deposit Under Section 107(6)Case-LawsGSTThe HC set aside the impugned order dated 18 March 2025, holding that the Appellate Authority erred in dismissing

Appellate Authority Violated Natural Justice by Denying Hearing Before Rejecting ITC Use for 10% Pre-Deposit Under Section 107(6)
Case-Laws
GST
The HC set aside the impugned order dated 18 March 2025, holding that the Appellate Authority erred in dismissing the petitioner's appeal for using ITC to make the 10% pre-deposit under Section 107(6) of the CGST Act without issuing any notice or affording the petitioner a hearing, thereby violating principles of natural justice. The court empha

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Tax Demand Correction Allowed Under Second Proviso to Section 161 of the Act, Overturning Limitation Period

Tax Demand Correction Allowed Under Second Proviso to Section 161 of the Act, Overturning Limitation PeriodCase-LawsGSTThe HC held that the tax demand exceeding the taxable turnover arose from a mere arithmetical miscalculation. The petitioner was permitt

Tax Demand Correction Allowed Under Second Proviso to Section 161 of the Act, Overturning Limitation Period
Case-Laws
GST
The HC held that the tax demand exceeding the taxable turnover arose from a mere arithmetical miscalculation. The petitioner was permitted to invoke the second proviso to Section 161 of the Act, 2017, allowing correction of the error despite the usual limitation period under the first proviso. The petitioner was granted liberty to file an application under this provi

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