https://www.taxtmi.com/acts?id=25514 Summary assessment permits the proper officer, with prior permission of the Additional Commissioner, to promptly assess and issue an order when evidence of tax liability emerges and delay would harm revenue; if the taxable person for goods is unascertainable, the person in charge of the goods is deemed the taxable person. The Additional Commissioner may withdraw an order within thirty days or on his own motion if erroneous and direct that regular assessment or reassessment procedures be followed. en-us Mon, 12 Jun 2017 11:26:37 +0530 Wed, 28 Jun 2017 15:12:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25514 Summary assessment permits the proper officer, with prior permission of the Additional Commissioner, to promptly assess and issue an order when evidence of tax liability emerges and delay would harm revenue; if the taxable person for goods is unascertainable, the person in charge of the goods is deemed the taxable person. The Additional Commissioner may withdraw an order within thirty days or on his own motion if erroneous and direct that regular assessment or reassessment procedures be followed. Act-Rules GST - States Mon, 12 Jun 2017 11:26:37 +0530 https://www.taxtmi.com/acts?id=25514