THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
ASSESSMENT
Section 64:
Summary assessment in certain
special cases.
(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 interest of revenue and issue an
assessment
order, if he
has sufficient grounds to believe that any delay in doing so may adversely
affect the interest of revenue:
Provided
that where the
taxable person
to whom the liability pertains is not
ascertainable and such liability pertains to supply of goods, the person in
charge of such
goods
shall be deemed to be the taxable person liable to be
assessed and liable to pay tax and any other amount due under 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
erroneous, he may withdraw such order and follow the procedure laid down in
section 73 or
section 74
1[or section 74A].