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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Summary Assessment Under AP GST Act 2017 Section 64: Conditions, Permissions, and Review Process Explained</h1> The Andhra Pradesh Goods and Services Tax Act, 2017, Section 64, allows a proper officer to conduct a summary assessment of a person's tax liability if there is evidence suggesting such liability and if delaying the assessment could 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 may apply to have the order reviewed within thirty days, and the Additional or Joint Commissioner may withdraw the order if found erroneous, following procedures in sections 73 or 74.
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