https://www.taxtmi.com/acts?id=27800 Where a person liable to register fails to obtain registration or whose registration was cancelled but who remained liable to pay tax, the proper officer may assess that person's tax liability to the best of his judgment for the relevant tax periods and issue an assessment order within five years from the date specified for furnishing the annual return for the financial year to which the unpaid tax relates; provided that no such assessment order shall be passed without giving the person an opportunity of being heard. en-us Mon, 26 Jun 2017 14:10:33 +0530 Tue, 27 Jun 2017 12:43:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27800 Where a person liable to register fails to obtain registration or whose registration was cancelled but who remained liable to pay tax, the proper officer may assess that person's tax liability to the best of his judgment for the relevant tax periods and issue an assessment order within five years from the date specified for furnishing the annual return for the financial year to which the unpaid tax relates; provided that no such assessment order shall be passed without giving the person an opportunity of being heard. Act-Rules GST - States Mon, 26 Jun 2017 14:10:33 +0530 https://www.taxtmi.com/acts?id=27800