https://www.taxtmi.com/acts?id=30052 Section 63 allows the proper officer to assess tax, to the best of his judgment, where a person failed to obtain registration or had registration cancelled but remained liable to tax, and to issue an assessment order within the time frame linked to the annual return for the relevant financial year, provided the person is given an opportunity of being heard. en-us Sat, 08 Jul 2017 12:15:00 +0530 Sat, 29 Jul 2017 17:10:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30052 Section 63 allows the proper officer to assess tax, to the best of his judgment, where a person failed to obtain registration or had registration cancelled but remained liable to tax, and to issue an assessment order within the time frame linked to the annual return for the relevant financial year, provided the person is given an opportunity of being heard. Act-Rules GST - States Sat, 08 Jul 2017 12:15:00 +0530 https://www.taxtmi.com/acts?id=30052