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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Summary Assessment Under Uttarakhand GST Act Allows Quick Tax Liability Evaluation to Prevent Revenue Loss Under Section 64.</h1> Under Section 64 of the Uttarakhand Goods and Services Tax Act, 2017, a proper officer, with prior approval from an Additional Commissioner or Joint Commissioner, can conduct a summary assessment of a person's tax liability if there is evidence suggesting potential revenue loss. If the taxable person is unidentifiable, the person responsible for the goods is deemed liable. The assessed party can apply for withdrawal of the order within thirty days, or the Additional or Joint Commissioner can revoke it if found erroneous, subsequently following procedures in Section 73 or 74.
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