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of <h1>Summary Assessments Under Section 64 and Rule 100: Fast-Track Tax Liability for Unidentifiable Taxpayers</h1> Section 64 of the CGST Act, 2017, along with Rule 100 of the CGST Rules, allows for summary assessment in specific cases to protect revenue interests. This fast-track assessment is conducted when there is evidence of tax liability, and the taxable person is not ascertainable. The proper officer must obtain prior approval from the Additional or Joint Commissioner before proceeding. Summary assessments can be initiated regardless of whether the taxable person has filed returns. If the liable person is unidentifiable, the person in charge of goods is deemed the taxable person. Summary assessments can be withdrawn upon application or if deemed erroneous by the Joint/Additional Commissioner.
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