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?
\nAns. 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<\/p>\n
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