https://www.taxtmi.com/acts?id=28233 Summary assessment allows a proper officer, with prior permission from an Additional Commissioner or Joint Commissioner, to promptly assess and issue an assessment order when evidence of tax liability emerges and delay would harm revenue; if the taxable person for goods is unascertainable, the person in charge of the goods is deemed the taxable person. If the assessment is alleged to be erroneous, the taxable person may apply for withdrawal within thirty days or the superior may withdraw on own motion, after which formal reassessment procedures must be followed. en-us Wed, 28 Jun 2017 12:28:23 +0530 Tue, 04 Jul 2017 14:56:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28233 Summary assessment allows a proper officer, with prior permission from an Additional Commissioner or Joint Commissioner, to promptly assess and issue an assessment order when evidence of tax liability emerges and delay would harm revenue; if the taxable person for goods is unascertainable, the person in charge of the goods is deemed the taxable person. If the assessment is alleged to be erroneous, the taxable person may apply for withdrawal within thirty days or the superior may withdraw on own motion, after which formal reassessment procedures must be followed. Act-Rules GST - States Wed, 28 Jun 2017 12:28:23 +0530 https://www.taxtmi.com/acts?id=28233