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of <h1>Section 64 of the Orissa GST Act: Officers Can Assess Tax Quickly if Delay Risks Revenue, with Review Option Available.</h1> The Orissa Goods and Services Tax Act, 2017, under Section 64, allows a proper officer to assess a person's tax liability if evidence suggests a liability and if delay may harm revenue interests. This requires prior permission from an Additional or Joint Commissioner. If the liable person is unidentifiable, the person in charge of the goods is deemed liable. A taxable person can apply within thirty days to have the order reviewed if deemed erroneous by the Additional or Joint Commissioner, who may then withdraw the order and follow procedures in Section 73 or 74.
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