https://www.taxtmi.com/forum/issue?id=115635 Where a registered person fails to furnish returns, the proper officer may assess tax to the best of his judgment; if a valid return is furnished within the short statutory period the assessment is deemed withdrawn though interest and late fee liabilities remain. If non compliance with return filing and payment persists after notice, the Commissioner may order provisional attachment of the taxable person's property as a revenue protection measure, subject to time limits and procedural requirements. en-us Fri, 08 Nov 2019 08:02:31 +0530 Thu, 23 Jan 2025 15:54:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115635 Where a registered person fails to furnish returns, the proper officer may assess tax to the best of his judgment; if a valid return is furnished within the short statutory period the assessment is deemed withdrawn though interest and late fee liabilities remain. If non compliance with return filing and payment persists after notice, the Commissioner may order provisional attachment of the taxable person's property as a revenue protection measure, subject to time limits and procedural requirements. Discussion-Forum GST Fri, 08 Nov 2019 08:02:31 +0530 https://www.taxtmi.com/forum/issue?id=115635