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    <description>An existing GST assessment order under Section 73(5) and the consequential bank attachment were set aside after the Revenue proposed to re-examine the tax liability and undertake fresh assessment. The assessee agreed to cooperate and furnish all relevant documents, and the relief was made conditional on full cooperation in the fresh process. The arrangement preserved the Revenue&#039;s power to issue a fresh, appropriate order in accordance with law, and authorised further action if the assessee failed to cooperate.</description>
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