GST India Forum – Goods and Services Tax | Place for Experts Forums Bare Law Section 62- Summary assessment in certain special cases

Viewing 1 post (of 1 total)
  • Author
    Posts
  • Madrecha and CoMadrecha and Co
    Participant
    Post count: 202
    Topics: 202
    Replies: 0
    Been thanked: 0 times
    #145 |

    (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/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 will 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 pay tax and amount due under this section.

    (2) On an application made within thirty days from the date of receipt of order passed under sub-section (1) by the taxable person or on his own motion, if the

    Additional/Joint Commissioner considers that such order is erroneous, he may withdraw such order and follow the procedure laid down in section 66 or 67

Viewing 1 post (of 1 total)

You must be logged in to reply to this topic.