https://www.taxtmi.com/acts?id=29641 The proper officer may make a best judgment assessment of tax where a person liable to register fails to do so or has had registration cancelled but remained liable to pay tax, within the statutory assessment period tied to the annual return due date, and only after giving the person an opportunity of being heard. en-us Wed, 05 Jul 2017 10:03:34 +0530 Wed, 16 Aug 2017 18:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29641 The proper officer may make a best judgment assessment of tax where a person liable to register fails to do so or has had registration cancelled but remained liable to pay tax, within the statutory assessment period tied to the annual return due date, and only after giving the person an opportunity of being heard. Act-Rules GST - States Wed, 05 Jul 2017 10:03:34 +0530 https://www.taxtmi.com/acts?id=29641