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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Liability Assessment Under Haryana GST Act: Section 64 Allows Officer to Act on Evidence With Approval.</h1> Under Section 64 of the Haryana Goods and Services Tax Act, 2017, a proper officer can assess a person's tax liability based on evidence, with prior approval from an Additional or Joint Commissioner, to protect revenue interests. If the taxable person is unidentifiable and the liability relates to goods, the person in charge of the goods is deemed liable. A taxable person can apply within thirty days to contest the order, and the Additional or Joint Commissioner may withdraw it if found erroneous, following procedures in Section 73 or 74.
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