62 Summary assessment in certain special cases -Revised Model GST Law ( Nov 2016)
Revised Model GST Law ( Nov 2016) Section 62 Revised Model GST Law ( Nov 2016) Summary assessment in certain special cases (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/Joint Commissioner], proceed to assess the tax liability of… Read More »