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of <h1>Proper Officer Can Assess Tax Based on Evidence, Needs Approval, with Section 48 Allowing for Challenges and Reviews.</h1> Section 48 of the Model GST Law allows a proper officer to assess a person's tax liability based on evidence, with prior approval from an Additional or Joint Commissioner, to protect revenue interests. If the taxable person is unidentifiable, the person in charge of the goods is deemed liable. The assessment order can be challenged within thirty days by the taxable person or reviewed by the Additional/Joint Commissioner if found erroneous, with the possibility of withdrawal and further proceedings as per section 51.
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