https://www.taxtmi.com/acts?id=27483 A proper officer may, with prior permission of the Additional Commissioner or Joint Commissioner, carry out a summary assessment when evidence of tax liability emerges and delay would prejudice revenue; if the taxable person is unascertainable for goods, the person in charge of the goods is deemed the taxable person liable to assessment and payment. The Additional Commissioner or Joint Commissioner may withdraw an erroneous summary order and direct follow-up under the ordinary assessment procedures. en-us Sat, 24 Jun 2017 10:12:12 +0530 Tue, 25 Jul 2017 13:17:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27483 A proper officer may, with prior permission of the Additional Commissioner or Joint Commissioner, carry out a summary assessment when evidence of tax liability emerges and delay would prejudice revenue; if the taxable person is unascertainable for goods, the person in charge of the goods is deemed the taxable person liable to assessment and payment. The Additional Commissioner or Joint Commissioner may withdraw an erroneous summary order and direct follow-up under the ordinary assessment procedures. Act-Rules GST - States Sat, 24 Jun 2017 10:12:12 +0530 https://www.taxtmi.com/acts?id=27483