https://www.taxtmi.com/acts?id=25893 Summary assessment permits a proper officer, with prior authorization from an Additional Commissioner or Joint Commissioner, to make a prompt assessment where evidence of tax liability exists and delay would prejudice revenue; if the taxable person is not ascertainable for goods, the person in charge is deemed the taxable person. Such orders may be withdrawn by the Additional Commissioner or Joint Commissioner on application within thirty days or on their own motion, after which standard reassessment procedure applies. en-us Sat, 17 Jun 2017 12:02:03 +0530 Wed, 28 Jun 2017 10:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25893 Summary assessment permits a proper officer, with prior authorization from an Additional Commissioner or Joint Commissioner, to make a prompt assessment where evidence of tax liability exists and delay would prejudice revenue; if the taxable person is not ascertainable for goods, the person in charge is deemed the taxable person. Such orders may be withdrawn by the Additional Commissioner or Joint Commissioner on application within thirty days or on their own motion, after which standard reassessment procedure applies. Act-Rules GST - States Sat, 17 Jun 2017 12:02:03 +0530 https://www.taxtmi.com/acts?id=25893