https://www.taxtmi.com/article/detailed?id=8794 Section 62 authorises the proper officer to make a best judgment assessment where a registered person fails to file returns after notice, relying on available material and issuing a written order within the limitation period. The provision omits an express duty to call for accounts or to afford a hearing, permitting assessments based on records already available and potentially ex parte. A valid return filed and self assessed tax paid within thirty days of the assessment order results in automatic withdrawal of the order, although interest and late fee liabilities continue. en-us Wed, 23 Oct 2019 07:49:55 +0530 Wed, 23 Oct 2019 07:49:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8794 Section 62 authorises the proper officer to make a best judgment assessment where a registered person fails to file returns after notice, relying on available material and issuing a written order within the limitation period. The provision omits an express duty to call for accounts or to afford a hearing, permitting assessments based on records already available and potentially ex parte. A valid return filed and self assessed tax paid within thirty days of the assessment order results in automatic withdrawal of the order, although interest and late fee liabilities continue. Articles Goods and Services Tax - GST Wed, 23 Oct 2019 07:49:55 +0530 https://www.taxtmi.com/article/detailed?id=8794