https://www.taxtmi.com/acts?id=24015 Assessment of tax liability may be made on a taxable person who failed to obtain registration despite being liable to do so, or whose registration was cancelled but who remained liable to pay tax. The proper officer may assess the liability to the best of judgment for the relevant tax periods and issue an assessment order within five years from the date specified for furnishing the annual return. No order may be passed without giving the person an opportunity of being heard. en-us Mon, 27 Mar 2017 17:22:32 +0530 Thu, 25 Jun 2026 18:07:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24015 Assessment of tax liability may be made on a taxable person who failed to obtain registration despite being liable to do so, or whose registration was cancelled but who remained liable to pay tax. The proper officer may assess the liability to the best of judgment for the relevant tax periods and issue an assessment order within five years from the date specified for furnishing the annual return. No order may be passed without giving the person an opportunity of being heard. Act-Rules GST Mon, 27 Mar 2017 17:22:32 +0530 https://www.taxtmi.com/acts?id=24015