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 the order erroneous, he can withdraw it and direct the proper officer to carry out determination of tax liability in terms of section 51 of MGL. The Additional/Joint Commissioner can follow a similar course of action on his own motion if the finds the summary assessment order to be erroneous (section 48 of MGL).
Articles in this section
- Who is the person responsible to make assessment of taxes payable under the Act?
- Is there any provision in MGL for tax treatment of goods returned by the recipient?
- Example of tax payable on return of inward supply
- When can a taxable person pay tax on a provisional basis?
- What is the latest time by which final assessment is required to be made?
- Where the tax liability as per the final assessment is higher than in provisional assessment, will the taxable person be liable to pay interest?
- What recourse may be taken by the officer in case proper explanation is not furnished for the discrepancy detected in the return filed under section 45 of MGL?
- Whether Proper Officer is required to give any notice to taxable person before completing assessment u/s 46?
- If a taxable person fails to file the return required under law (under section 27 or 31), what legal recourse is available to the tax officer?
- Under what circumstances can a best judgment assessment order issued under section 46 be withdrawn?