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of <h1>Summary Assessment Under Assam GST Act Section 64: Officer Can Assess Tax Liability to Protect Revenue Interests</h1> The Assam Goods and Services Tax Act, 2017, Section 64, allows a proper officer to conduct a summary assessment of a person's tax liability if evidence suggests a liability and there is a risk to revenue interests, with prior approval from an Additional or Joint Commissioner. If the taxable person is unidentifiable and the liability involves goods, the person in charge of the goods is deemed liable. The assessed individual can apply within thirty days for a review of the order, and the Additional or Joint Commissioner may withdraw the order if found erroneous, following procedures in Section 73 or 74.
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