Section 64 provides for assessment of a tax liability of person on the basis of any evidence

Section 64(1)

The PO may, on any evidence showing a tax liability of a person coming to his notice,

with the previous permission of Additional Commissioner or Joint Commissioner,

proceed to assess the tax liability of such person to protect the interest of revenue and

issue an assessment order, if he has sufficient grounds to believe that any delay in doing so may adversely affect the interest of revenue:

Summary assessments can be initiated to protect the interest of revenue with the previous permission of AC /JC when:

• PO has evidence that a taxable person has incurred a liability to pay tax under the Act, and
• PO has sufficient grounds to believe that delay in passing an assessment order may adversely affect the interest of revenue.

Proviso to Section 64(1)

where the taxable person to whom the liability pertains is not ascertainable and such liability pertains to supply of goods, the person in charge of such goods shall be deemed to be the taxable person liable to be assessed and liable to pay tax and any other amount due under this section.

When tax evaded 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.

Rule 100(3)

The order of assessment u/s 64(1) shall be issued in FORM GST ASMT-16 and a summary of the order shall be uploaded electronically in FORM GST DRC-07.

Section 64(2) read with Rule 100(4)

On an application in ASMT–17 made by the taxable person within 30 days from the date of receipt of order passed u/ss (1) or on his own motion,

if the AC or JC considers that such order is erroneous, he may withdraw such order and follow the procedure laid down in section 73 or section 74.

Rule 100(5)

The order of withdrawal or rejection of the application u/s 64(2) shall be issued in GST ASMT-18

Question & Answer

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