https://www.taxtmi.com/acts?id=28055 Assessment of unregistered persons allows the proper officer to assess tax liability by best judgement where a person fails to obtain registration or has had registration cancelled but remains liable to pay tax, and to issue an assessment order within five years from the date specified under section 44 for furnishing the annual return for the financial year to which the unpaid tax relates, subject to granting the person an opportunity of being heard. en-us Tue, 27 Jun 2017 14:06:30 +0530 Thu, 06 Jul 2017 14:36:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28055 Assessment of unregistered persons allows the proper officer to assess tax liability by best judgement where a person fails to obtain registration or has had registration cancelled but remains liable to pay tax, and to issue an assessment order within five years from the date specified under section 44 for furnishing the annual return for the financial year to which the unpaid tax relates, subject to granting the person an opportunity of being heard. Act-Rules GST - States Tue, 27 Jun 2017 14:06:30 +0530 https://www.taxtmi.com/acts?id=28055