https://www.taxtmi.com/acts?id=25846 Where a person liable to be registered fails to obtain registration or has had registration cancelled but remains liable to pay tax, the proper officer may assess that person's tax liability to the best of his judgement for the relevant tax periods and issue an assessment order within the statutory period for furnishing the annual return for the financial year to which the unpaid tax relates, provided the person is given an opportunity of being heard. en-us Sat, 17 Jun 2017 11:48:35 +0530 Fri, 28 Jul 2017 17:17:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25846 Where a person liable to be registered fails to obtain registration or has had registration cancelled but remains liable to pay tax, the proper officer may assess that person's tax liability to the best of his judgement for the relevant tax periods and issue an assessment order within the statutory period for furnishing the annual return for the financial year to which the unpaid tax relates, provided the person is given an opportunity of being heard. Act-Rules GST - States Sat, 17 Jun 2017 11:48:35 +0530 https://www.taxtmi.com/acts?id=25846