When can Summary Assessment order be made by the proper Officer under the provisions of the CGST Act, 2017? Can such an order be requested to be withdrawn and if yes, then how and before which authority ?

As per Section 64 of the CGST Act, 2017, 'Summary Assessments' can be initiated by the proper officer to protect the interest of revenue when: (a) has evidence that a taxable person has incurred a liability to pay tax under the Act, and (b) believes that the delay in passing an assessment order will adversely affect the interest of revenue. Such order can be passed after seeking permission from the Additional Commissioner /Joint Commissioner. 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. A taxable person against whom a summary assessment order has been passed can apply for its withdrawal to the Jurisdictional Additional/Joint Commissioner within thirty days of the date of receipt of the order. The Jurisdictional Additional/Joint Commissioner, if finds that the order is erroneous, he can order for withdrawal and direct the proper officer to carry out determination of tax liability in terms of section 73 or 74 of CGST Act. The Additional/Joint Commissioner can follow a similar course of action on his own motion, if he finds the summary assessment order to be erroneous.