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2024 (5) TMI 48 - MADRAS HIGH COURTRectification application - tax proposals confirmed on two discrepancies - rectification application of the petitioner was not uploaded on the portal - HELD THAT:- On perusal of the impugned order and the rectification application, it appears that the confirmed tax proposals pertain to discrepancies between the petitioner's turnover as per the financial statement and the auto populated GSTR 2A as also discrepancies between the petitioner's annual return in Form GSTR 9 and the monthly returns in Form GSTR 3B. From the enclosures to the rectification application, it appears that the petitioner has enclosed relevant documents to endeavor to reconcile the differences. In these circumstances, it is just and appropriate to direct that such application be considered expeditiously. Petition is disposed of by directing the respondent to consider and dispose of rectification application dated 26.02.2024 within two months from the date of receipt a copy of this order.
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