https://www.taxtmi.com/acts?id=27480 When a registered person fails to file a required return after notice, the proper officer may assess tax liability to the best of his judgment using available material and issue an assessment within five years from the annual return due date; if the taxpayer subsequently submits a valid return after the assessment order is served, that assessment is deemed withdrawn although interest and late fee liabilities remain. en-us Sat, 24 Jun 2017 10:09:12 +0530 Tue, 25 Jul 2017 13:17:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27480 When a registered person fails to file a required return after notice, the proper officer may assess tax liability to the best of his judgment using available material and issue an assessment within five years from the annual return due date; if the taxpayer subsequently submits a valid return after the assessment order is served, that assessment is deemed withdrawn although interest and late fee liabilities remain. Act-Rules GST - States Sat, 24 Jun 2017 10:09:12 +0530 https://www.taxtmi.com/acts?id=27480