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of <h1>Taxpayers can challenge summary assessment orders within 30 days under CGST/SGST Act Section 64 for review and reassessment.</h1> A taxpayer subject to a summary assessment order can seek its withdrawal by applying to the jurisdictional Additional or Joint Commissioner within thirty days of receiving the order. If the officer deems the order erroneous, they may withdraw it and instruct the proper officer to reassess tax liability according to section 73 or 74 of the CGST/SGST Act. Additionally, the Additional or Joint Commissioner can independently initiate this process if they find the summary assessment order incorrect, as per section 64 of the CGST/SGST Act.
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