https://www.taxtmi.com/acts?id=26053 Where a person liable to register fails to obtain registration or has registration cancelled but remained liable to pay tax, the proper officer may assess that person's tax liability for the relevant periods to the best of his judgement and issue an assessment order within five years from the date specified under section 44 for filing the annual return for the financial year to which the unpaid tax relates; no such assessment order shall be passed without giving the person an opportunity of being heard. en-us Sat, 17 Jun 2017 13:27:27 +0530 Thu, 29 Jun 2017 16:29:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26053 Where a person liable to register fails to obtain registration or has registration cancelled but remained liable to pay tax, the proper officer may assess that person's tax liability for the relevant periods to the best of his judgement and issue an assessment order within five years from the date specified under section 44 for filing the annual return for the financial year to which the unpaid tax relates; no such assessment order shall be passed without giving the person an opportunity of being heard. Act-Rules GST - States Sat, 17 Jun 2017 13:27:27 +0530 https://www.taxtmi.com/acts?id=26053