Summary assessment in certain special cases :
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 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 will adversely affect the interest of revenue.- section 66(1) of CGST Act.
If taxable person to whom that 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 pay tax and any other amount due under section 64 – proviso to section 66(1) of CGST Act.
On any application made by the taxable person within thirty days from the date of receipt of order passed under section 66(1) or on his own motion, if the Additional/Joint Commissioner considers that such order is erroneous, he may withdraw such order and follow the procedure laid down in section 73 or 74 (of regular SCN and demand) – section 66(2) of CGST Act.