Under what circumstances can a tax officer initiate Summary Assessment?
Question 13
Bill
Assessment and Audit
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 13. Under what circumstances can a tax officer initiate Summary Assessment?
\nAns. As per section 48 of MGL, Summary Assessments can be initiated to protect the interest of revenue when:
\n (a) the proper officer has evidence that a taxable person has incurred a liability to pay tax under the Act, and
\n (b) the proper o<\/p>\n
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