https://www.taxtmi.com/acts?id=27031 Section 64 permits the proper officer, with prior permission of the Additional Commissioner or Joint Commissioner, to make a summary assessment when evidence of tax liability emerges and delay may harm revenue; if the taxable person is unascertainable for a goods supply, the person in charge of the goods is deemed the taxable person liable. The supervisory officer may withdraw an erroneous summary order and require that the ordinary assessment and reassessment procedures be followed. en-us Thu, 22 Jun 2017 16:16:57 +0530 Thu, 22 Jun 2017 16:16:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27031 Section 64 permits the proper officer, with prior permission of the Additional Commissioner or Joint Commissioner, to make a summary assessment when evidence of tax liability emerges and delay may harm revenue; if the taxable person is unascertainable for a goods supply, the person in charge of the goods is deemed the taxable person liable. The supervisory officer may withdraw an erroneous summary order and require that the ordinary assessment and reassessment procedures be followed. Act-Rules GST - States Thu, 22 Jun 2017 16:16:57 +0530 https://www.taxtmi.com/acts?id=27031