https://www.taxtmi.com/acts?id=28700 Proper officers may, with prior permission of the Additional Commissioner or Joint Commissioner, carry out a summary assessment on evidence of tax liability when delay would prejudice revenue; if the taxable person is not ascertainable for goods, the person in charge of the goods is deemed the taxable person. Orders under this power may be withdrawn by the Additional Commissioner or Joint Commissioner if erroneous, after which regular assessment procedures apply. en-us Fri, 30 Jun 2017 16:07:17 +0530 Wed, 19 Jul 2017 14:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28700 Proper officers may, with prior permission of the Additional Commissioner or Joint Commissioner, carry out a summary assessment on evidence of tax liability when delay would prejudice revenue; if the taxable person is not ascertainable for goods, the person in charge of the goods is deemed the taxable person. Orders under this power may be withdrawn by the Additional Commissioner or Joint Commissioner if erroneous, after which regular assessment procedures apply. Act-Rules GST - States Fri, 30 Jun 2017 16:07:17 +0530 https://www.taxtmi.com/acts?id=28700