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    <description>HC set aside an order under TNGST Act for non-filing of GSTR 3B return for August 2022. The court remanded the matter, directing respondents to provide the petitioner a reasonable opportunity to contest the tax demand, including a personal hearing. A fresh order was mandated within two months, with GST registration cancellation and assessment order being reconsidered based on the petitioner&#039;s claims of no business activity during the relevant period.</description>
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