https://www.taxtmi.com/acts?id=25890 Where a taxable person fails to obtain registration despite liability or has had registration cancelled but remains liable to pay tax, the proper officer may assess the tax liability to the best of his judgment for the relevant tax periods and issue an assessment order within the time linked to 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 12:01:28 +0530 Wed, 28 Jun 2017 10:00:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25890 Where a taxable person fails to obtain registration despite liability or has had registration cancelled but remains liable to pay tax, the proper officer may assess the tax liability to the best of his judgment for the relevant tax periods and issue an assessment order within the time linked to 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 12:01:28 +0530 https://www.taxtmi.com/acts?id=25890