Summary assessment in certain special cases
Section 64, CGST Act
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Section 64 permits SUMMARY ASSESSMENT in special cases where the officer has evidence of a tax liability and delay would harm revenue – with prior permission of the Additional/Joint Commissioner.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
Requires the prior permission of the Additional or Joint Commissioner and evidence of a liability whose recovery would be prejudiced by delay.
The taxable person may apply within thirty days for the order to be withdrawn, and the officer may withdraw it if it was erroneous.
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The exact words of the law
1,143 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(1) The proper officer 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: Provided that 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.
(2) On an application made by the taxable person within thirty days from the date of receipt of order passed under sub-section
(1) or on his own motion, if the Additional Commissioner or Joint Commissioner considers that such order is erroneous, he may withdraw such order and follow the procedure laid down in section 73 or section 74 1 [or section 74A] .
High Court cases on this section
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What changed, and when
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date not stated · Inserted
Inserted by section 132 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.
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Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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