Summary assessment powers under GST allow quick action on noticed tax liability to protect revenue interests.

Section 64 permits summary assessment where evidence of tax liability comes to notice and delay may prejudice revenue, but only with prior approval of the Additional Commissioner or Joint Commissioner. If the taxable person is not ascertainable and the liability concerns supply of goods, the person in charge of the goods is deemed liable. An erroneous order may be withdrawn on application within thirty days or on the authority's own motion, and the matter then follows the procedure under sections 73 or 74, and section 74A where applicable.

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