{"id":2945,"date":"2017-04-03T15:48:07","date_gmt":"2017-04-03T10:18:07","guid":{"rendered":""},"modified":"2017-04-03T15:48:07","modified_gmt":"2017-04-03T10:18:07","slug":"what-is-the-legal-recourse-available-in-respect-of-a-person-who-is-liable-to-pay-tax-but-has-failed-to-obtain-registration","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=2945","title":{"rendered":"What is the legal recourse available in respect of a person who is liable to pay tax but has failed to obtain registration?"},"content":{"rendered":"<p>What is the legal recourse available in respect of a person who is liable to pay tax but has failed to obtain registration?<br \/>Question 9<br \/>Bill  <br \/>Assessment and Audit <br \/>Faq On GST (2nd Edition) Dated 31.3.2017<br \/>Q 9. What is the legal recourse available in respect of a person who is liable to pay tax but has failed to obtain registration?<br \/>\nAns. 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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/acts?id=24549\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>What is the legal recourse available in respect of a person who is liable to pay tax but has failed to obtain registration?Question 9Bill Assessment and Audit Faq On GST (2nd Edition) Dated 31.3.2017Q 9. What is the legal recourse available in respect of a person who is liable to pay tax but has failed &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=2945\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;What is the legal recourse available in respect of a person who is liable to pay tax but has failed to obtain registration?&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-2945","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/2945","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2945"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/2945\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2945"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2945"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2945"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}