Section 64 Summary Assessment Under GST: Your Remedies

By SCORE Editorial Team · Prepared by SCORE’s audit, tax and advisory practice · Law stated as on 18 September 2026

Quick answer: A Section 64 summary assessment lets a GST officer assess tax at once, with prior permission of an Additional or Joint Commissioner. There must be evidence of liability and grounds to believe delay will hurt revenue. The order comes in Form ASMT-16. You can seek withdrawal in ASMT-17 within 30 days, or appeal.

What is a Section 64 summary assessment?

Section 64 of the CGST Act is an emergency power. It lets the proper officer assess a person’s tax without the usual show cause notice. The aim is to protect revenue when waiting would put it at risk.

It is meant for special cases. Regular demands go through Sections 73 and 74 for periods up to FY 2023-24, and Section 74A from FY 2024-25. Section 64 is not a shortcut around them.

Point	Position under Section 64
Who passes the order	The proper officer
Approval needed	Previous permission of an Additional or Joint Commissioner
Trigger	Evidence of tax liability, plus grounds to believe delay may harm revenue
Order form	ASMT-16, with a summary uploaded in DRC-07 (Rule 100(3))
Your withdrawal application	ASMT-17, within 30 days of receiving the order
Decision on withdrawal	ASMT-18, by the Additional or Joint Commissioner
If withdrawn	Regular proceedings under Section 73, 74 or 74A

When can a GST officer use Section 64?

All three conditions must exist together:

1. Evidence showing the person’s tax liability has come to the officer’s notice.
2. The officer has sufficient grounds to believe that delay may adversely affect revenue.
3. An Additional or Joint Commissioner has given previous permission.

Suspicion is not evidence. A data alert about a supplier, without more, is a weak basis. The belief about revenue risk should also rest on facts, such as a business shutting down or moving assets.

Courts read the power narrowly. In S.A. Aromatics Pvt. Ltd. v. Union of India (2026), the Allahabad High Court described Section 64 as usable only in limited circumstances. In 2026 the Karnataka High Court also said the officer must record reasons for believing delay will harm revenue.

What if the taxable person cannot be identified?

The proviso to Section 64(1) covers this. It applies where the liability relates to a supply of goods and the taxable person is not ascertainable. The person in charge of the goods is then treated as the taxable person. That person is assessed and must pay the tax.

Typical examples are goods intercepted in transit with no clear owner, or goods found abandoned.

How does the summary assessment procedure work?

Rule 100 of the CGST Rules sets out the forms. The process usually moves fast.

Stage	Form	Timeline
Summary assessment order	ASMT-16, with DRC-07 summary	Issued once permission is granted
Application to withdraw	ASMT-17	Within 30 days of receiving ASMT-16
Order on withdrawal or rejection	ASMT-18	By the Additional or Joint Commissioner
Follow-on proceedings, if withdrawn	Show cause notice under Section 73, 74 or 74A	Within the limitation for that section

The Additional or Joint Commissioner can also act on their own. If they find the order erroneous, they may withdraw it without any application from you.

Note what the Act does not provide. There is no show cause notice before ASMT-16. Recovery, including a DRC-13 notice to your bank, can follow quickly. That is why the 30-day window matters so much.

How do you get a summary assessment order withdrawn?

The ASMT-17 application is your first and cheapest remedy. The question for the senior officer is whether the order is erroneous.

Build your application around the statutory conditions:

• No evidence, only inference. Show that the order rests on alerts or assumptions, not evidence of your liability.
• No real risk to revenue. Show that you are an established, regularly filing business with assets and no sign of disappearing.
• No valid permission or reasons. Ask for the permission note and the recorded reasons. Check that the right officer gave permission before the order.
• Wrong person assessed. If you were treated as the person in charge of goods, show the real owner was known.
• Errors in the computation. Point out any wrong rate, period or double counting.

What if your ASMT-17 is not decided?

The Act sets no time limit for the decision. In a September 2026 ruling, the Karnataka High Court held that the remedy must be decided within a reasonable time to be meaningful. It directed the Joint Commissioner to decide a pending application within four weeks of the taxpayer’s appearance.

The court also said the taxpayer must get a chance to contest both the liability and the revenue-risk grounds. If your application is stuck while your bank account is attached, a writ seeking a time-bound decision is a realistic option.

If the order is withdrawn, the department may still issue a regular show cause notice. You then get a full hearing.

Can you appeal against a Section 64 order?

Yes. A summary assessment order is an order under the Act. You can appeal under Section 107 within three months of receiving it.

The appeal needs a pre-deposit of 10% of the disputed tax. After the 2024 amendment, this is capped at ₹20 crore each under CGST and SGST. Once you pay it, recovery of the balance is stayed while the appeal is pending.

You can run both remedies. File ASMT-17 within 30 days. Keep the three-month appeal limit in your diary in case withdrawal is refused.

Is a writ petition an option?

Sometimes. High Courts can step in under Article 226 where the statutory conditions are plainly missing or natural justice is denied. An alternative appeal does not always bar this.

Taxpayers also argue that Section 75(4) requires a hearing before any adverse decision. A writ suits clear cases of misuse or delay, not disputes on facts.

What should you do in the first week after an ASMT-16?

Move fast. Recovery can start soon after the DRC-07 summary is uploaded.

First-week checklist

• ☐ Note the date you received ASMT-16. Diary day 30 (ASMT-17) and the three-month appeal limit.
• ☐ Ask in writing for the evidence relied on, the permission note and the recorded reasons.
• ☐ Reconcile the demand with your returns, books and e-way bills.
• ☐ Gather proof of your filing record, assets and continuing operations.
• ☐ Draft a reasoned ASMT-17 with documents, not a one-line request.
• ☐ Check for any DRC-13 bank attachment and plan a response.
• ☐ Decide early whether a writ is justified.

Frequently asked questions

What is summary assessment under GST?

It is an assessment under Section 64 of the CGST Act, passed without the usual show cause notice. The officer needs evidence of liability, grounds to believe delay may hurt revenue, and prior permission of an Additional or Joint Commissioner.

Which form is used for a Section 64 summary assessment order?

The order is issued in Form GST ASMT-16, with a summary uploaded in DRC-07. Your withdrawal application goes in ASMT-17. The senior officer’s decision comes in ASMT-18.

What is the time limit to apply for withdrawal of a summary assessment?

You must apply within 30 days of receiving the order. The Additional or Joint Commissioner may also withdraw it on their own if they find it erroneous.

What happens after a summary assessment order is withdrawn?

The demand falls away, but the matter may not end there. The officer can start regular proceedings under Section 73, 74 or 74A, with a notice and a hearing.

Can a summary assessment be made on a person who is not registered?

Yes, in one situation. Where the taxable person cannot be identified and the liability relates to goods, the person in charge of the goods is treated as the taxable person.

Is a pre-deposit needed to appeal a Section 64 order?

Yes. An appeal under Section 107 needs a pre-deposit of 10% of the disputed tax, capped at ₹20 crore each under CGST and SGST. Paying it stays recovery of the balance until the appeal is decided.

How SCORE helps

SCORE’s indirect tax litigation team handles Section 64 orders from day one. We obtain the record, test it against the statutory conditions and draft the ASMT-17 application. If withdrawal fails or stalls, we file the Section 107 appeal or work with counsel on a writ.

Received an ASMT-16 order? Talk to SCORE’s GST litigation team before the 30-day window closes.

Sources

• GST Acts, rules and notifications (CBIC)
• GST Council

This article is general information, not professional advice.