https://www.taxtmi.com/acts?id=27320 Summary assessment permits the proper officer, with prior permission of the Additional Commissioner or Joint Commissioner, to assess tax where evidence of liability suggests delay would harm revenue; if the taxable person is unascertainable for a goods supply, the person in charge of the goods is deemed the taxable person. The supervisory authority may withdraw an erroneous summary order on application or on its own motion and require assessment under the ordinary assessment procedure. en-us Fri, 23 Jun 2017 16:56:09 +0530 Fri, 23 Jun 2017 16:56:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27320 Summary assessment permits the proper officer, with prior permission of the Additional Commissioner or Joint Commissioner, to assess tax where evidence of liability suggests delay would harm revenue; if the taxable person is unascertainable for a goods supply, the person in charge of the goods is deemed the taxable person. The supervisory authority may withdraw an erroneous summary order on application or on its own motion and require assessment under the ordinary assessment procedure. Act-Rules GST - States Fri, 23 Jun 2017 16:56:09 +0530 https://www.taxtmi.com/acts?id=27320