https://www.taxtmi.com/acts?id=26887 Summary assessment permits a proper officer, with prior permission of the Additional Commissioner or Joint Commissioner, to assess tax on evidence that could prejudice the interest of revenue, and to issue an assessment order when delay may harm revenue; if the taxable person is unascertainable and liability concerns supply of goods, the person in charge of the goods is deemed the taxable person liable to assessment and payment. en-us Thu, 22 Jun 2017 12:13:23 +0530 Fri, 30 Jun 2017 16:06:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26887 Summary assessment permits a proper officer, with prior permission of the Additional Commissioner or Joint Commissioner, to assess tax on evidence that could prejudice the interest of revenue, and to issue an assessment order when delay may harm revenue; if the taxable person is unascertainable and liability concerns supply of goods, the person in charge of the goods is deemed the taxable person liable to assessment and payment. Act-Rules GST - States Thu, 22 Jun 2017 12:13:23 +0530 https://www.taxtmi.com/acts?id=26887