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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 64: Officers Can Assess Tax Based on Evidence; Review Available Within 30 Days for Erroneous Orders.</h1> Section 64 of the Punjab Goods and Services Tax Act, 2017, allows a proper officer to 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 have the order reviewed if they believe it is erroneous. The Additional or Joint Commissioner can withdraw the order and follow procedures outlined in Sections 73 or 74.
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