https://www.taxtmi.com/acts?id=28699 Where a taxable person fails to obtain registration despite liability, or whose registration has been cancelled but who remains liable to pay tax, the proper officer may assess that person's tax liability to the best of his judgment for the relevant periods and issue an assessment order within the time measured from the annual return filing date for the financial year to which the unpaid tax relates, provided the person is given an opportunity of being heard. en-us Fri, 30 Jun 2017 16:05:30 +0530 Wed, 19 Jul 2017 14:49:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28699 Where a taxable person fails to obtain registration despite liability, or whose registration has been cancelled but who remains liable to pay tax, the proper officer may assess that person's tax liability to the best of his judgment for the relevant periods and issue an assessment order within the time measured from the annual return filing date for the financial year to which the unpaid tax relates, provided the person is given an opportunity of being heard. Act-Rules GST - States Fri, 30 Jun 2017 16:05:30 +0530 https://www.taxtmi.com/acts?id=28699