Summary assessment permits expedited tax liability action to protect revenue, with a deeming rule and withdrawal safeguards. Summary assessment authorizes a proper officer, with prior permission of an Additional Commissioner or Joint Commissioner, to issue an assessment order on evidence of tax liability where delay would harm revenue; if the taxable person for goods cannot be ascertained, the person in charge of the goods is deemed the taxable person. The taxable person may apply for reconsideration within thirty days, and the supervisory officer may withdraw erroneous orders and remit the case to the detailed assessment procedure.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Summary assessment permits expedited tax liability action to protect revenue, with a deeming rule and withdrawal safeguards.
Summary assessment authorizes a proper officer, with prior permission of an Additional Commissioner or Joint Commissioner, to issue an assessment order on evidence of tax liability where delay would harm revenue; if the taxable person for goods cannot be ascertained, the person in charge of the goods is deemed the taxable person. The taxable person may apply for reconsideration within thirty days, and the supervisory officer may withdraw erroneous orders and remit the case to the detailed assessment procedure.
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