Whether the Additional / Joint Commissioner can withdraw the summary assessment
order only on application by the taxable person?
The Additional / Joint Commissioner can, on his own motion may withdraw the summary
assessment order in the event such order is erroneous and thereafter may follow the
procedure laid down in Section 73 or 74 which provides for determination of tax liability
on account of tax not paid other than fraud, willful mis-statement etc., or otherwise.
The order of withdrawal or, rejection of the application under Section 64(2) shall be
issued in FORM GST ASMT-18.