What is the legal recourse available in respect of a person who is liable to pay tax but has failed to obtain registration?
Question 12
Bill
Assessment and Audit
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 12. What is the legal recourse available in respect of a person who is liable to pay tax but has failed to obtain registration?
\nAns. Section 47 of MGL provides that in such a case, the proper officer can assess the tax liability and pass an order to his best judgmen<\/p>\n
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