https://www.taxtmi.com/highlights?id=104700 Section 63 assessment of a person liable to GST who failed to obtain registration must precede tax-recovery proceedings under section 74. The proper officer must issue notice and make a best-judgment assessment for the relevant period after providing an opportunity of hearing. An educational institution may raise its exemption claim in those assessment proceedings. A recovery show-cause notice issued without first initiating the section 63 process was quashed, while the Department retained liberty to issue notice in ASMT-14 and pursue assessment; the exemption claim and other contentions remained open. en-us Thu, 08 Oct 2026 08:48:14 +0530 Thu, 08 Oct 2026 08:48:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104700 Section 63 assessment of a person liable to GST who failed to obtain registration must precede tax-recovery proceedings under section 74. The proper officer must issue notice and make a best-judgment assessment for the relevant period after providing an opportunity of hearing. An educational institution may raise its exemption claim in those assessment proceedings. A recovery show-cause notice issued without first initiating the section 63 process was quashed, while the Department retained liberty to issue notice in ASMT-14 and pursue assessment; the exemption claim and other contentions remained open. Highlights GST Thu, 08 Oct 2026 08:48:14 +0530 https://www.taxtmi.com/highlights?id=104700