https://www.taxtmi.com/acts?id=27655 The proper officer, with prior approval of the Additional Commissioner or Joint Commissioner, may make a summary assessment and issue an assessment order where evidence of tax liability emerges and delay may harm the revenue. If the taxable person is not ascertainable and the liability pertains to supply of goods, the person in charge of the goods is deemed the taxable person and liable to assessment and payment. The supervising Commissioner may withdraw an erroneous summary order on application within thirty days and direct that ordinary statutory assessment procedures be followed. en-us Mon, 26 Jun 2017 09:56:25 +0530 Tue, 27 Jun 2017 17:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27655 The proper officer, with prior approval of the Additional Commissioner or Joint Commissioner, may make a summary assessment and issue an assessment order where evidence of tax liability emerges and delay may harm the revenue. If the taxable person is not ascertainable and the liability pertains to supply of goods, the person in charge of the goods is deemed the taxable person and liable to assessment and payment. The supervising Commissioner may withdraw an erroneous summary order on application within thirty days and direct that ordinary statutory assessment procedures be followed. Act-Rules GST - States Mon, 26 Jun 2017 09:56:25 +0530 https://www.taxtmi.com/acts?id=27655