THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
ASSESSMENT
Section 63:
Assessment of unregistered persons.
Notwithstanding
anything to the contrary contained in section 73
or section 74,
1[or
section 74A] where a
taxable person
fails to obtain registration even though liable to do so or whose
registration has been cancelled under sub-section (2) of
section 29 but who was
liable to pay tax, the proper officer may proceed to assess the tax liability
of such taxable person to the best of his judgement
for the relevant
tax periods
and issue an
assessment
order within a period of
five years from the date specified under section 44 for furnishing of the
annual return for the financial year to which the tax not paid relates:
Provided that no such assessment order shall be passed without giving the
person
an opportunity of being heard.