Section 64 – Summary assessment in certain special cases of CGST ACT, 2017<\/p>\n
64. (1) The proper officer may, on any evidence showing a tax liability of a person
\ncoming to his notice, with the previous permission of Additional Commissioner or
\nJoint Commissioner, proceed to assess the tax liability of such person to protect the interest
\nof revenue and issue an assessment order, if he has sufficient grounds to believe that any
\ndelay in doing so may adversely affect the interest of revenue:
\nProvided that where the taxable person to whom the liability pertains is not ascertainable
\nand such liability pertains to supply of goods, the person in charge of such goods shall be
\ndeemed to be the taxable person liable to be assessed and liable to pay tax and any other
\namount due under this section.
\n(2) On an application made by the taxable person within thirty days from the date of
\nreceipt of order passed under sub-section (1) or on his own motion, if the Additional
\nCommissioner or Joint Commissioner considers that such order is erroneous, he may withdraw
\nsuch order and follow the procedure laid down in section 73 or section 74.<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 64 – Summary assessment in certain special cases of CGST ACT, 2017 64. (1) The proper officer may, on any evidence showing a tax liability of a person coming to his notice, with the previous permission of Additional Commissioner or Joint Commissioner, proceed to assess the tax liability of such person to protect the … Continue reading “Section 64 – Summary assessment in certain special cases of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/255"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=255"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/255\/revisions"}],"predecessor-version":[{"id":256,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/255\/revisions\/256"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=255"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=255"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=255"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}