Rectification of mistake — There is no provision provided under the Act to rectify the return which has been filed even if the human error has been committed. In the absence of any such prohibition in law, the system is overriding the law. Time granted to counsel for respondents to seek time to take instructions. — Manekia Networks Llp, Kayman And Star Networks Llp, Connors Tobacconist Llp, Kings Tobacconist Llp Vs. Union of India & Ors. [2019] 15 TAXLOK.COM 076 (Bombay)