Section 64 - Summary assessment in certain special cases. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
Extract
..... Summary assessment in certain special cases. 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 th .....
..... this section. (2) On an application made by the taxable person within thirty days from the date of receipt of order passed under sub-section (1) or on his own motion, if the Additional Commissioner or Joint Commissioner considers that such order is e .....