Section 64 – Summary Assessment in Certain Special Cases
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 pertain...