Is summary assessment order to be necessarily passed against the taxable person?

Is summary assessment order to be necessarily passed against the taxable person?
Question 15
Bill
Assessment and Audit
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 15. Is summary assessment order to be necessarily passed against the taxable person?
Ans. No. In certain cases like when goods are under transportation or are stored in a warehouse, and the taxable person in respect of such goods cannot be ascertained, the person in charge of such goods shall be deemed to be

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