https://www.taxtmi.com/acts?id=30053 Summary assessment authorises a proper officer, with prior permission of the Additional Commissioner or Joint Commissioner, to assess tax on evidence of liability when delay may harm revenue and to issue an assessment order. If the taxable person is not ascertainable for goods, the person in charge of those goods is deemed the taxable person and liable. The Additional Commissioner or Joint Commissioner may withdraw an erroneous summary order on application within thirty days or on their own motion and require follow-up under the regular assessment procedure. en-us Sat, 08 Jul 2017 12:15:40 +0530 Sat, 29 Jul 2017 17:17:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30053 Summary assessment authorises a proper officer, with prior permission of the Additional Commissioner or Joint Commissioner, to assess tax on evidence of liability when delay may harm revenue and to issue an assessment order. If the taxable person is not ascertainable for goods, the person in charge of those goods is deemed the taxable person and liable. The Additional Commissioner or Joint Commissioner may withdraw an erroneous summary order on application within thirty days or on their own motion and require follow-up under the regular assessment procedure. Act-Rules GST - States Sat, 08 Jul 2017 12:15:40 +0530 https://www.taxtmi.com/acts?id=30053