If a taxable person fails to file the return required under law (under section 27 or 31), what legal recourse is available to the tax officer?

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ted 21.9.2016 based on Draft Model GST - Act-Rules - Q 9. If a taxable person fails to file the return required under law (under section 27 or 31), what legal recourse is available to the tax office .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... aulter to the best of his judgement taking into account all the relevant material available with him. This power is given under section 46 of MGL. - - statute, statutory provisions legislation, la .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X