https://www.taxtmi.com/acts?id=25513 The proper officer may assess the tax liability of a person liable to register but unregistered, or whose registration was cancelled yet remained liable to tax, to the best of his judgment for relevant tax periods and issue an assessment order within a prescribed period measured from the annual return due date, provided the person is given an opportunity of being heard. en-us Mon, 12 Jun 2017 11:26:25 +0530 Wed, 28 Jun 2017 15:10:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25513 The proper officer may assess the tax liability of a person liable to register but unregistered, or whose registration was cancelled yet remained liable to tax, to the best of his judgment for relevant tax periods and issue an assessment order within a prescribed period measured from the annual return due date, provided the person is given an opportunity of being heard. Act-Rules GST - States Mon, 12 Jun 2017 11:26:25 +0530 https://www.taxtmi.com/acts?id=25513