SUMMARY ASSESSMENT

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..... believe that the taxpayer is trying to evade tax or when there is a threat to revenue. 10.2 Before initiation of Summary Assessment, there must be evidence of tax liability and the proper officer should have sufficient ground that delay in assessment may adversely affect the interest of revenue. Therefore, the assessment is required to be completed on priority basis without the presence of the t .....

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..... then as per proviso to Section 64(1) of the CGST Act, 2017, in such cases the person incharge of such goods at that relevant time shall be deemed to be the taxable person and the tax liability is fastened on such person. 10.5 The procedure to be followed in respect of Summary Assessment is provided in Rule 100 of the CGST Rules, 2017. 10.6 There is no provision to issue any notice before passin .....

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..... al Commissioner or Joint Commissioner electronically in FORM GST ASMT-17 [Rule 100(4) of CGST Rules, 2017] for withdrawal of said order, within 30 days from the date of receipt of the order. The Additional Commissioner after considering the grounds made by such taxable person in his application, shall either withdraw the Summary Assessment order if the same is found erroneous or reject the applica .....

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