https://www.taxtmi.com/acts?id=27803 A proper officer, with prior permission of the Additional Commissioner or Joint Commissioner, may conduct a summary assessment and issue an assessment order when evidence of tax liability indicates delay would harm revenue. If the taxable person cannot be identified and the liability relates to goods, the person in charge of the goods is deemed taxable and liable to pay. The Additional Commissioner or Joint Commissioner may withdraw an erroneous summary assessment and must then follow the standard withdrawal and reassessment procedure. en-us Mon, 26 Jun 2017 14:11:29 +0530 Tue, 27 Jun 2017 12:44:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27803 A proper officer, with prior permission of the Additional Commissioner or Joint Commissioner, may conduct a summary assessment and issue an assessment order when evidence of tax liability indicates delay would harm revenue. If the taxable person cannot be identified and the liability relates to goods, the person in charge of the goods is deemed taxable and liable to pay. The Additional Commissioner or Joint Commissioner may withdraw an erroneous summary assessment and must then follow the standard withdrawal and reassessment procedure. Act-Rules GST - States Mon, 26 Jun 2017 14:11:29 +0530 https://www.taxtmi.com/acts?id=27803