What is the legal recourse available in respect of a person who is liable to pay tax but has failed to obtain registration?

  • Section 63 of CGST/SGST Act provides that in such a case, the proper officer can assess the tax liability and pass an order to his best judgment for the relevant tax periods.
  • However, such an order must be passed within a period of five years from the due date for furnishing the annual return for the financial year to which non-payment of tax relates.

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