Summary assessment under GST enables expedited tax determination to protect revenue where delay would prejudice recovery. Summary assessment is a fast track administrative mechanism to secure revenue where there is evidence of tax liability and delay would prejudice recovery; it requires prior permission of a senior officer before initiation, treats the person in charge of unascertainable goods as the taxable person, and proceeds without prior notice while allowing document production during proceedings. Assessment orders must be issued electronically in the prescribed form with a speaking order showing tax, interest and penalty. The taxable person may apply electronically to the senior officer for withdrawal of the summary assessment, who will either withdraw or reject the order and communicate the decision in the prescribed form.