https://www.taxtmi.com/acts?id=25847 Summary assessment authorizes a proper officer, with prior permission of an Additional Commissioner or Joint Commissioner, to issue an assessment order on evidence of tax liability where delay would harm revenue; if the taxable person for goods cannot be ascertained, the person in charge of the goods is deemed the taxable person. The taxable person may apply for reconsideration within thirty days, and the supervisory officer may withdraw erroneous orders and remit the case to the detailed assessment procedure. en-us Sat, 17 Jun 2017 11:48:53 +0530 Fri, 28 Jul 2017 17:18:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25847 Summary assessment authorizes a proper officer, with prior permission of an Additional Commissioner or Joint Commissioner, to issue an assessment order on evidence of tax liability where delay would harm revenue; if the taxable person for goods cannot be ascertained, the person in charge of the goods is deemed the taxable person. The taxable person may apply for reconsideration within thirty days, and the supervisory officer may withdraw erroneous orders and remit the case to the detailed assessment procedure. Act-Rules GST - States Sat, 17 Jun 2017 11:48:53 +0530 https://www.taxtmi.com/acts?id=25847