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 12
Bill
Assessment and Audit
Faq On GST (2nd Edition) Dated 31.3.2017
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 t

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