https://www.taxtmi.com/acts?id=28875 Where a registered person fails to furnish a return after service of notice, the proper officer may assess tax liability to the best of his judgment using available material and issue an assessment order within the statutory limitation from the annual return filing date; if the person files a valid return within a short period after the assessment order, the assessment is deemed withdrawn but interest and late fee liabilities continue. en-us Sat, 01 Jul 2017 14:24:47 +0530 Sat, 01 Jul 2017 14:24:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28875 Where a registered person fails to furnish a return after service of notice, the proper officer may assess tax liability to the best of his judgment using available material and issue an assessment order within the statutory limitation from the annual return filing date; if the person files a valid return within a short period after the assessment order, the assessment is deemed withdrawn but interest and late fee liabilities continue. Act-Rules GST - States Sat, 01 Jul 2017 14:24:47 +0530 https://www.taxtmi.com/acts?id=28875