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of <h1>Section 64: Officers Can Assess Tax Based on Evidence to Protect Revenue; Order Withdrawal Possible if Deemed Erroneous.</h1> The West Bengal Goods and Services Tax Act, 2017, under Section 64, allows a proper officer to assess a person's tax liability based on evidence, with prior approval from an Additional or Joint Commissioner. This is to protect revenue interests if there is a risk of delay. If the taxable person is unidentifiable, the person in charge of the goods is deemed liable. A taxable person may apply within thirty days for order withdrawal if deemed erroneous, allowing the Additional or Joint Commissioner to withdraw the order and follow procedures in sections 73 or 74.
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