https://www.taxtmi.com/acts?id=26461 A proper officer, with prior permission of an Additional Commissioner or Joint Commissioner, may make a prompt summary assessment where evidence shows a tax liability and delay may prejudice revenue; if the taxable person is unascertainable for goods, the person in charge of the goods is deemed taxable. A summary order may be withdrawn by the Additional Commissioner or Joint Commissioner, on application within the prescribed period or on their own motion, and the case then follows the regular assessment procedure for formal adjudication. en-us Sat, 17 Jun 2017 16:27:06 +0530 Sat, 17 Jun 2017 16:27:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26461 A proper officer, with prior permission of an Additional Commissioner or Joint Commissioner, may make a prompt summary assessment where evidence shows a tax liability and delay may prejudice revenue; if the taxable person is unascertainable for goods, the person in charge of the goods is deemed taxable. A summary order may be withdrawn by the Additional Commissioner or Joint Commissioner, on application within the prescribed period or on their own motion, and the case then follows the regular assessment procedure for formal adjudication. Act-Rules GST - States Sat, 17 Jun 2017 16:27:06 +0530 https://www.taxtmi.com/acts?id=26461