State the circumstances and the manner in which a summary assessment order passed by the proper officer under the CGST Act, 2017 can be ordered to be withdrawn.

Section 64(2) of the CGST Act, 2017 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. If the said officer finds that the order is erroneous, he can withdraw it and direct the proper officer to carry out determination of tax liability in terms of sections 73 or 74 of CGST Act, 2017. Additional/Joint Commissioner can follow a similar course of action on his own motion, if he finds the summary assessment to be erroneous.