https://www.taxtmi.com/acts?id=25584 Where a person liable to be registered fails to obtain registration or has registration cancelled under section 29(2) but remained liable to pay tax, the proper officer may assess tax to the best of his judgement for the relevant periods, notwithstanding sections 73 and 74, and issue an assessment order within the time limit measured from the date under section 44 for filing the annual return; the person must be given an opportunity of being heard. en-us Mon, 12 Jun 2017 14:53:47 +0530 Thu, 15 Jun 2017 11:51:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25584 Where a person liable to be registered fails to obtain registration or has registration cancelled under section 29(2) but remained liable to pay tax, the proper officer may assess tax to the best of his judgement for the relevant periods, notwithstanding sections 73 and 74, and issue an assessment order within the time limit measured from the date under section 44 for filing the annual return; the person must be given an opportunity of being heard. Act-Rules GST - States Mon, 12 Jun 2017 14:53:47 +0530 https://www.taxtmi.com/acts?id=25584