https://www.taxtmi.com/acts?id=28232 Section 63 permits a proper officer to make best-judgement assessments of tax where an otherwise liable person failed to obtain registration or had registration cancelled but remained liable to tax, and to issue assessment orders within a five-year period measured from the date specified under section 44 for filing the relevant annual return; such orders cannot be passed without affording the person an opportunity of being heard. en-us Wed, 28 Jun 2017 12:28:12 +0530 Tue, 04 Jul 2017 14:55:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28232 Section 63 permits a proper officer to make best-judgement assessments of tax where an otherwise liable person failed to obtain registration or had registration cancelled but remained liable to tax, and to issue assessment orders within a five-year period measured from the date specified under section 44 for filing the relevant annual return; such orders cannot be passed without affording the person an opportunity of being heard. Act-Rules GST - States Wed, 28 Jun 2017 12:28:12 +0530 https://www.taxtmi.com/acts?id=28232