https://www.taxtmi.com/acts?id=26679 When a person liable to register fails to obtain registration, or has had registration cancelled under section 29(2) but remained liable to pay tax, the proper officer may assess the tax to the best of his judgment for relevant periods and must issue an assessment order within five years from the date specified under section 44 for furnishing the annual return for the financial year concerned; the person must be given an opportunity of being heard prior to such order. en-us Wed, 21 Jun 2017 16:09:33 +0530 Wed, 12 Jul 2017 14:21:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26679 When a person liable to register fails to obtain registration, or has had registration cancelled under section 29(2) but remained liable to pay tax, the proper officer may assess the tax to the best of his judgment for relevant periods and must issue an assessment order within five years from the date specified under section 44 for furnishing the annual return for the financial year concerned; the person must be given an opportunity of being heard prior to such order. Act-Rules GST - States Wed, 21 Jun 2017 16:09:33 +0530 https://www.taxtmi.com/acts?id=26679