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of <h1>Section 64: Tax Officer Can Assess Liability with Approval; Goods Handler Liable if Taxpayer Unidentified; Appeals Allowed.</h1> The Delhi Goods and Services Tax Act, 2017, under Section 64, 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 liable person is unidentifiable and the liability involves goods supply, the person in charge of the goods is deemed liable. A taxable person can apply within thirty days of receiving the assessment order for its withdrawal if deemed erroneous by the Additional or Joint Commissioner, who may then proceed under Sections 73 or 74.
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