https://www.taxtmi.com/acts?id=25585 Summary assessment permits expedited determination of tax liability by the proper officer, with prior permission of the Additional Commissioner or Joint Commissioner, where delay would prejudice revenue. If the taxable person is unascertainable and the liability arises from supply of goods, the person in charge of the goods is deemed to be the taxable person liable. The Additional Commissioner or Joint Commissioner may withdraw an erroneous summary order on review and direct that the matter proceed under the regular assessment procedure. en-us Mon, 12 Jun 2017 14:54:26 +0530 Thu, 15 Jun 2017 11:51:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25585 Summary assessment permits expedited determination of tax liability by the proper officer, with prior permission of the Additional Commissioner or Joint Commissioner, where delay would prejudice revenue. If the taxable person is unascertainable and the liability arises from supply of goods, the person in charge of the goods is deemed to be the taxable person liable. The Additional Commissioner or Joint Commissioner may withdraw an erroneous summary order on review and direct that the matter proceed under the regular assessment procedure. Act-Rules GST - States Mon, 12 Jun 2017 14:54:26 +0530 https://www.taxtmi.com/acts?id=25585