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Summary assessment in certain special cases Section 64 - GST Ready Reckoner - GSTExtract ..... section 64 is a fast track assessment in the interest of revenue whereby the proper officer directly issues the assessment order after taking the permission of designated Additional Commissioner or Joint Commissioner, as the case may be. Summary assessment means determination of tax liability by proper officer on the basis of returns of taxable person and on any evidence in the possession of proper officer without calling the taxable person for his explanation/ clarifications. For the purpose of ..... x x x x x Extracts x x x x x Summary assessment in certain special cases Section 64 - GST Ready Reckoner - GST x x x x x Extracts x x x x x ..... ficer needs to make a case for summary assessment on the basis of any evidence in his possession in respect of tax liability of a person. On such he is required to seek previous approval of Additional/Joint Commissioner for doing summary assessment. Thus, summary assessment can not be taken up by proper officer without seeking previous approval of Additional/Joint Commissioner. summary assessment order can be passed on person whether registered or not; In certain cases, like when goods are under ..... x x x x x Extracts x x x x x Summary assessment in certain special cases Section 64 - GST Ready Reckoner - GST x x x x x Extracts x x x x x ..... , 2017 , can be withdrawn in following cases: (a) On an application by taxable person to be made by him within 30 days of receipt of order on him. (b) By Joint/Additional Commissioner suo-moto in case they consider that on facts and circumstances of the case, such summary order is erroneous. When a summary assessment order served by proper officer is withdrawn either on the application of taxable person or suo-moto by Joint/Additional Commissioner, as the case may be, the proper of ..... x x x x x Extracts x x x x x Summary assessment in certain special cases Section 64 - GST Ready Reckoner - GST x x x x x Extracts x x x x x
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