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    <title>Assessee should not be left without remedy due to non-constitution of GST Tribunal</title>
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    <description>Cancellation of registration under Section 29 for alleged continuous non-filing of returns was set aside and remitted for fresh consideration because no GST Tribunal existed in the State; the court ordered the revenue authority to afford a reasonable opportunity of hearing, permitted submission of returns under the statute, and vacated both the Order in Original and the Order in Appeal to enable de novo administrative reconsideration.</description>
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