https://www.taxtmi.com/acts?id=28876 If a person liable to register fails to obtain registration or has had registration cancelled yet remained 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 statutory period measured from the annual return due date; such assessment cannot be made without giving the person an opportunity of being heard. en-us Sat, 01 Jul 2017 14:25:06 +0530 Sat, 29 Jul 2017 10:39:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28876 If a person liable to register fails to obtain registration or has had registration cancelled yet remained 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 statutory period measured from the annual return due date; such assessment cannot be made without giving the person an opportunity of being heard. Act-Rules GST - States Sat, 01 Jul 2017 14:25:06 +0530 https://www.taxtmi.com/acts?id=28876