Question 15 – Draft-Bills-Reports – Assessment and Audit – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 15 – 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 the taxable person and will be assessed to tax (section 48 o
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