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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Kerala GST Ordinance Section 64: Officer Can Assess Tax Liability to Protect Revenue Interests; Review Possible Within 30 Days.</h1> The Kerala Goods and Services Tax Ordinance, 2017, Section 64, allows a proper officer to assess a person's tax liability when evidence suggests a tax obligation, with prior approval from an Additional or Joint Commissioner. This is to protect revenue interests, especially if delays might harm revenue collection. If the liable person is unidentifiable regarding goods supply, the person in charge of the goods is deemed responsible for the tax. The taxable person can apply within thirty days to have the order reviewed, and if deemed erroneous, the order may be withdrawn, following procedures in sections 73 or 74.
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