https://www.taxtmi.com/acts?id=30407 The proper officer may assess the tax liability of a person who failed to obtain registration or whose registration was cancelled but who remained liable to pay tax, determining liability to the best of his judgment for relevant periods and issuing an assessment order within the statutory limitation linked to the annual return, provided the person is given an opportunity of being heard. en-us Mon, 10 Jul 2017 15:28:02 +0530 Wed, 23 Aug 2017 12:08:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30407 The proper officer may assess the tax liability of a person who failed to obtain registration or whose registration was cancelled but who remained liable to pay tax, determining liability to the best of his judgment for relevant periods and issuing an assessment order within the statutory limitation linked to the annual return, provided the person is given an opportunity of being heard. Act-Rules GST - States Mon, 10 Jul 2017 15:28:02 +0530 https://www.taxtmi.com/acts?id=30407