https://www.taxtmi.com/acts?id=29139 Where a person liable to register fails to obtain registration or has had registration cancelled but remained liable to pay tax, the proper officer may assess tax to the best of his judgment for the relevant periods and issue an assessment order within the prescribed limitation period measured from the due date for filing the annual return for the financial year to which the unpaid tax relates, provided the person is given an opportunity of being heard. en-us Mon, 03 Jul 2017 14:20:49 +0530 Thu, 20 Jul 2017 17:18:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29139 Where a person liable to register fails to obtain registration or has had registration cancelled but remained liable to pay tax, the proper officer may assess tax to the best of his judgment for the relevant periods and issue an assessment order within the prescribed limitation period measured from the due date for filing the annual return for the financial year to which the unpaid tax relates, provided the person is given an opportunity of being heard. Act-Rules GST - States Mon, 03 Jul 2017 14:20:49 +0530 https://www.taxtmi.com/acts?id=29139