Section 64 – Summary Assessment in Certain Special Cases

- February 07, 2026

Section 64 of CGST Act, 2017 – Summary Assessment in Certain Special Cases

Updated on: February 2026 (as applicable till date)
Prepared by: Yours Tax Consultant

1. Purpose and Nature of Section 64

Section 64 provides for summary assessment in certain special cases where delay in assessment may adversely affect the interest of revenue.

This is an extraordinary and urgent power granted to tax authorities and is meant to be used sparingly.

2. Statutory Provision – Section 64

Section 64(1):
The proper officer may, on any evidence showing a tax liability of a person coming to his notice, with the previous permission of the 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 delay in doing so may adversely affect the interest of revenue.

Section 64(2):
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 pay tax.

3. Key Conditions for Summary Assessment

Summary assessment can be invoked only when:

There is clear evidence of tax liability
Delay may adversely affect revenue
Prior written permission of Addl./Joint Commissioner is obtained

Absence of these conditions may render the order invalid.

4. Nature of Assessment under Section 64

Assessment under Section 64 is:

Immediate and ex-parte
Based on available evidence
Passed without detailed adjudication

This distinguishes it from Sections 62 and 63.

5. Persons Covered under Section 64

Section 64 may apply to:

Registered persons
Unregistered persons
Persons in charge of goods (where supplier is not identifiable)

Thus, its scope is wide.

6. Deemed Taxable Person – Section 64(2)

Where:

Supplier cannot be identified, and
Tax liability relates to goods

then:

The person in charge of goods (transporter, warehouse keeper, etc.) is deemed to be the taxable person

This provision is aimed at curbing clandestine movement of goods.

7. Remedy Available to Taxpayer – Section 64(3)

A person against whom summary assessment order is passed may:

Apply for withdrawal of the order
Within 30 days of service of the order

If the Addl./Joint Commissioner finds the order erroneous, he may withdraw the order and initiate proceedings under:

Section 73 or
Section 74

8. Section 64 vs Other Assessment Provisions

Section 62: Non-filers of returns
Section 63: Unregistered persons
Section 64: Urgent cases to protect revenue

Section 64 is the most drastic among them.

9. Practical Examples of Section 64 Invocation

Detention of goods with fake invoices
Movement of goods without identifiable supplier
Perishable goods likely to be released quickly
Risk of taxpayer absconding

10. Legal Safeguards and Judicial View

Courts have consistently held that:

Section 64 must be used sparingly
Revenue urgency must be clearly recorded
Permission of higher authority is mandatory

Mechanical use of Section 64 is liable to be struck down.

11. Related Provisions

12. Professional Insight

Section 64 is a revenue-protection weapon, not a routine tool. Taxpayers must act quickly within the 30-day window. Silence or delay can convert a summary assessment into a full-fledged demand with recovery.

Disclaimer: This article is prepared based on the CGST Act, CGST Rules, notifications and prevailing legal position as applicable till date. Summary assessment is exceptional in nature and subject to strict judicial scrutiny.

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