TMI BlogUnder what circumstances can a tax officer initiate Summary Assessment?X X X X Extracts X X X X X X X X Extracts X X X X ..... tances can a tax officer initiate Summary Assessment? Ans. As per section 64 of CGST/SGST Act, Summary Assessments can be initiated to protect the interest of revenue when: a) the proper offi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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