https://www.taxtmi.com/acts?id=29850 Summary assessment permits the proper officer, with prior approval of the Additional Commissioner or Joint Commissioner, to assess tax liability on evidence when delay would harm revenue; if the taxable person for goods cannot be identified, the person in charge of the goods is deemed liable. The order may be withdrawn within thirty days by the taxable person, or by the Additional Commissioner or Joint Commissioner on their own motion if erroneous, and thereafter the assessment must proceed under the regular assessment procedures. en-us Wed, 05 Jul 2017 16:14:41 +0530 Thu, 03 Aug 2017 11:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29850 Summary assessment permits the proper officer, with prior approval of the Additional Commissioner or Joint Commissioner, to assess tax liability on evidence when delay would harm revenue; if the taxable person for goods cannot be identified, the person in charge of the goods is deemed liable. The order may be withdrawn within thirty days by the taxable person, or by the Additional Commissioner or Joint Commissioner on their own motion if erroneous, and thereafter the assessment must proceed under the regular assessment procedures. Act-Rules GST - States Wed, 05 Jul 2017 16:14:41 +0530 https://www.taxtmi.com/acts?id=29850