Question 13 - Under what circumstances can a tax officer initiate Summary Assessment? - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 13. Under what circumstances can a tax officer initiate Summary Assessment? Ans. As per section 48 of MGL, Summary Assessments can be initiated to protect the interest of revenue when: (a) the proper officer has evidence that a taxable person has incurred a liability to pay tax under the Act, and (b) the proper officer believes that delay in passing an assessment order will adversely affect the interest of revenue. Such order can be passed after seeking permission from the Additional Commissioner / Joint Commissioner.