https://www.taxtmi.com/acts?id=26680 Proper officers may, with prior approval of an Additional Commissioner or Joint Commissioner, carry out summary assessment and issue orders on evidence of tax liability where delay would harm revenue; if the taxable person is not ascertainable and liability concerns goods, the person in charge of those goods is deemed the taxable person. The higher officer may withdraw an erroneous summary order on application or on motion and require the matter to follow regular assessment procedures, providing supervisory review of summary assessments. en-us Wed, 21 Jun 2017 16:09:50 +0530 Wed, 12 Jul 2017 14:29:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26680 Proper officers may, with prior approval of an Additional Commissioner or Joint Commissioner, carry out summary assessment and issue orders on evidence of tax liability where delay would harm revenue; if the taxable person is not ascertainable and liability concerns goods, the person in charge of those goods is deemed the taxable person. The higher officer may withdraw an erroneous summary order on application or on motion and require the matter to follow regular assessment procedures, providing supervisory review of summary assessments. Act-Rules GST - States Wed, 21 Jun 2017 16:09:50 +0530 https://www.taxtmi.com/acts?id=26680