https://www.taxtmi.com/acts?id=28524 The proper officer may assess a person who failed to obtain or whose registration was cancelled but who remained liable to tax, to the best of his judgement for the relevant tax periods and issue an assessment order within a time limit measured from the annual return due date for the financial year to which the unpaid tax relates; provided that the person is given an opportunity of being heard. en-us Thu, 29 Jun 2017 16:52:25 +0530 Thu, 03 Aug 2017 11:56:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28524 The proper officer may assess a person who failed to obtain or whose registration was cancelled but who remained liable to tax, to the best of his judgement for the relevant tax periods and issue an assessment order within a time limit measured from the annual return due date for the financial year to which the unpaid tax relates; provided that the person is given an opportunity of being heard. Act-Rules GST - States Thu, 29 Jun 2017 16:52:25 +0530 https://www.taxtmi.com/acts?id=28524