https://www.taxtmi.com/acts?id=28056 A proper officer, with prior permission of the Additional Commissioner or Joint Commissioner, may undertake a summary assessment and issue an assessment order where delay could prejudice revenue; if the taxable person is unascertainable and the liability relates to supply of goods, the person in charge of the goods is deemed the taxable person and liable for assessment and payment; the Additional Commissioner or Joint Commissioner may withdraw an erroneous order and require assessment to proceed under the regular assessment procedures. en-us Tue, 27 Jun 2017 14:07:09 +0530 Thu, 06 Jul 2017 14:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28056 A proper officer, with prior permission of the Additional Commissioner or Joint Commissioner, may undertake a summary assessment and issue an assessment order where delay could prejudice revenue; if the taxable person is unascertainable and the liability relates to supply of goods, the person in charge of the goods is deemed the taxable person and liable for assessment and payment; the Additional Commissioner or Joint Commissioner may withdraw an erroneous order and require assessment to proceed under the regular assessment procedures. Act-Rules GST - States Tue, 27 Jun 2017 14:07:09 +0530 https://www.taxtmi.com/acts?id=28056