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of <h1>Tax Officer Can Assess Liability Under CGST Act Section 64, With Approval, to Protect Revenue Interests.</h1> Under Section 64 of the Central Goods and Services Tax Act, 2017, a proper officer can assess a person's tax liability based on evidence, with prior approval from an Additional or Joint Commissioner, to safeguard revenue interests. If the taxable person is unidentifiable, the person in charge of the goods is deemed liable. The assessed person can apply for order withdrawal within thirty days, and the Additional or Joint Commissioner may withdraw the order if found erroneous, proceeding under sections 73, 74, or 74A.
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