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

Question 12 – Draft-Bills-Reports – Assessment and Audit – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 12 – Q 12. 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 per son in respect of such good s cannot be ascertained, the person in charge of such goods shall be deemed to be the taxable person and will be assessed to tax (proviso to Section 6

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =