https://www.taxtmi.com/article/detailed?id=15772 Summary assessment permits a proper officer, with prior approval of the designated Commissioner, to determine tax liability immediately on evidentiary material without calling the taxpayer; it is a protective mechanism that can deem the person in charge of goods to be the taxable person where the liable person is unascertainable, and any withdrawn summary order must lead to regular determination proceedings, using prescribed forms and electronic summaries. en-us Wed, 28 Jan 2026 07:28:31 +0530 Wed, 28 Jan 2026 07:28:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15772 Summary assessment permits a proper officer, with prior approval of the designated Commissioner, to determine tax liability immediately on evidentiary material without calling the taxpayer; it is a protective mechanism that can deem the person in charge of goods to be the taxable person where the liable person is unascertainable, and any withdrawn summary order must lead to regular determination proceedings, using prescribed forms and electronic summaries. Articles Goods and Services Tax - GST Wed, 28 Jan 2026 07:28:31 +0530 https://www.taxtmi.com/article/detailed?id=15772