https://www.taxtmi.com/acts?id=24962 The proper officer may assess the tax liability of a person liable to register who failed to obtain registration or whose registration was cancelled but who remained liable to pay tax, to the best of his judgment, and issue an assessment order within a statutory period measured from the date for furnishing the annual return, provided the person is given an opportunity of being heard. en-us Thu, 11 May 2017 11:22:46 +0530 Thu, 11 May 2017 12:05:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24962 The proper officer may assess the tax liability of a person liable to register who failed to obtain registration or whose registration was cancelled but who remained liable to pay tax, to the best of his judgment, and issue an assessment order within a statutory period measured from the date for furnishing the annual return, provided the person is given an opportunity of being heard. Act-Rules GST - States Thu, 11 May 2017 11:22:46 +0530 https://www.taxtmi.com/acts?id=24962