https://www.taxtmi.com/acts?id=30408 Summary assessment authorises the proper officer, with prior permission of the Additional Commissioner or Joint Commissioner, to issue an assessment order on sufficient grounds when delay may prejudice revenue; if the taxable person for goods is unascertainable, the person in charge of the goods is deemed the taxable person and liable. The Additional Commissioner or Joint Commissioner may withdraw an erroneous summary order on application or on own motion and proceed under the normal detailed assessment procedure. en-us Mon, 10 Jul 2017 15:28:33 +0530 Wed, 23 Aug 2017 12:09:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30408 Summary assessment authorises the proper officer, with prior permission of the Additional Commissioner or Joint Commissioner, to issue an assessment order on sufficient grounds when delay may prejudice revenue; if the taxable person for goods is unascertainable, the person in charge of the goods is deemed the taxable person and liable. The Additional Commissioner or Joint Commissioner may withdraw an erroneous summary order on application or on own motion and proceed under the normal detailed assessment procedure. Act-Rules GST - States Mon, 10 Jul 2017 15:28:33 +0530 https://www.taxtmi.com/acts?id=30408