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of <h1>Section 64 of Puducherry GST Act: Officers Can Assess Tax Liability with Approval to Protect Revenue Interests</h1> The Puducherry Goods and Services Tax Act, 2017, under Section 64, allows a proper officer to assess a person's tax liability if evidence suggests it, with prior approval from an Additional or Joint Commissioner. This is to protect revenue interests, especially if delays could be detrimental. If the liable taxable person is unidentifiable, the person in charge of the goods is deemed responsible for the tax. A taxable person can apply within thirty days to have an assessment order reviewed if deemed erroneous, allowing the Additional or Joint Commissioner to withdraw it and follow procedures in Section 73 or 74.
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