Question 13 – Draft-Bills-Reports – Assessment and Audit – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 13 – 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 orde
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