https://www.taxtmi.com/article/detailed?id=8749 Best judgment assessment allows the proper officer to determine tax where registered persons fail to file returns or where liable persons are unregistered, with assessment orders issued within a five year limitation. A registered person can have such an order withdrawn only by furnishing a valid return within a short statutory period after service of the order, though interest or late fees remain; courts have enforced the strictness of that withdrawal window. Assessments of unregistered persons require an opportunity of hearing and detection of unregistered suppliers falls to the jurisdictional officer. en-us Thu, 03 Oct 2019 06:06:44 +0530 Thu, 03 Oct 2019 06:06:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8749 Best judgment assessment allows the proper officer to determine tax where registered persons fail to file returns or where liable persons are unregistered, with assessment orders issued within a five year limitation. A registered person can have such an order withdrawn only by furnishing a valid return within a short statutory period after service of the order, though interest or late fees remain; courts have enforced the strictness of that withdrawal window. Assessments of unregistered persons require an opportunity of hearing and detection of unregistered suppliers falls to the jurisdictional officer. Articles Goods and Services Tax - GST Thu, 03 Oct 2019 06:06:44 +0530 https://www.taxtmi.com/article/detailed?id=8749