Assessment of unregistered persons permits estimation of unpaid GST with mandated procedural hearing and time constraints. A proper officer may assess unpaid GST of a person who failed to register or whose registration was cancelled but remained liable, determining tax to the best of his judgement, and must issue an assessment order within five years from the date specified for furnishing the relevant annual return; no order may be passed without giving the person an opportunity of being heard.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Assessment of unregistered persons permits estimation of unpaid GST with mandated procedural hearing and time constraints.
A proper officer may assess unpaid GST of a person who failed to register or whose registration was cancelled but remained liable, determining tax to the best of his judgement, and must issue an assessment order within five years from the date specified for furnishing the relevant annual return; no order may be passed without giving the person an opportunity of being heard.
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