https://www.taxtmi.com/acts?id=29463 Summary assessment allows a proper officer, with prior permission of the Additional Commissioner or Joint Commissioner, to make an interim assessment when delay may harm the interest of revenue; if the taxable person is unascertainable for goods, the person in charge of the goods is deemed the taxable person. The Additional Commissioner or Joint Commissioner may withdraw an erroneous summary order, including on a taxable person's application within thirty days, and refer the matter to the regular assessment procedures. en-us Tue, 04 Jul 2017 15:18:06 +0530 Thu, 27 Jul 2017 18:20:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29463 Summary assessment allows a proper officer, with prior permission of the Additional Commissioner or Joint Commissioner, to make an interim assessment when delay may harm the interest of revenue; if the taxable person is unascertainable for goods, the person in charge of the goods is deemed the taxable person. The Additional Commissioner or Joint Commissioner may withdraw an erroneous summary order, including on a taxable person's application within thirty days, and refer the matter to the regular assessment procedures. Act-Rules GST - States Tue, 04 Jul 2017 15:18:06 +0530 https://www.taxtmi.com/acts?id=29463