https://www.taxtmi.com/acts?id=27319 The proper officer may assess tax liabilities of persons who failed to obtain or whose registration was cancelled but who were liable to pay tax, to the best of his judgment, and issue an assessment order within the limitation period measured from the date 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 Fri, 23 Jun 2017 16:55:49 +0530 Fri, 23 Jun 2017 16:55:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27319 The proper officer may assess tax liabilities of persons who failed to obtain or whose registration was cancelled but who were liable to pay tax, to the best of his judgment, and issue an assessment order within the limitation period measured from the date 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 Fri, 23 Jun 2017 16:55:49 +0530 https://www.taxtmi.com/acts?id=27319