https://www.taxtmi.com/acts?id=24963 Summary assessment permits the proper officer, with prior permission of the Additional Commissioner or Joint Commissioner, to issue an assessment order on evidence of tax liability where delay may harm the interest of revenue, including deeming the person in charge of goods to be the taxable person if the taxpayer is not ascertainable; the Additional Commissioner or Joint Commissioner may withdraw such an order within thirty days and direct reconsideration under the reassessment procedure. en-us Thu, 11 May 2017 11:23:15 +0530 Thu, 11 May 2017 12:06:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24963 Summary assessment permits the proper officer, with prior permission of the Additional Commissioner or Joint Commissioner, to issue an assessment order on evidence of tax liability where delay may harm the interest of revenue, including deeming the person in charge of goods to be the taxable person if the taxpayer is not ascertainable; the Additional Commissioner or Joint Commissioner may withdraw such an order within thirty days and direct reconsideration under the reassessment procedure. Act-Rules GST - States Thu, 11 May 2017 11:23:15 +0530 https://www.taxtmi.com/acts?id=24963