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<h1>Section 63 of Telangana GST Act: Tax Assessment for Unregistered or Canceled Registrations Within 5 Years with Right to Hearing.</h1> Section 63 of the Telangana Goods and Services Tax Act, 2017, addresses the assessment of unregistered persons. It allows tax authorities to assess the tax liability of individuals who fail to register despite being liable or whose registration has been canceled but still owe taxes. The assessment is based on the officer's judgment for the relevant tax periods and must be completed within five years from the specified date for filing the annual return. The provision mandates that the individual be given an opportunity to be heard before any assessment order is issued.