GST ASMT-17 explained: applying to withdraw a summary assessment order

Deadline

Section 64(2) and Rule 100(4) allow the application within 30 days from the date of receipt of the summary assessment order. Count from the date the order was served, which for portal orders is usually the date it was made available on the portal or emailed.

What to include

Explain why the summary order is wrong or should not have been passed. Focus on facts and documents, because the officer passed the order on evidence he considered sufficient.

Keep the tone factual. The authority deciding ASMT-17 is the Additional or Joint Commissioner who permitted the summary order, so a reply that simply complains about the procedure is unlikely to succeed. Show, with documents, why the liability is wrong or why the normal procedure should have been followed.

• Errors in the facts or evidence relied on
• Proof that tax was paid, or that the supply was not taxable
• Reasons there was no risk to revenue requiring a summary order
• Documents: invoices, e-way bills, returns, payment proof
• A request for personal hearing

Possible outcomes

The decision is communicated in ASMT-18. If the order is withdrawn, the officer must then follow the regular demand procedure under Section 73, 74 or 74A, with a show cause notice and hearing, if tax is still considered payable. If the application is rejected, the summary assessment stands and your remedy is appeal.

Practical points

Do not treat ASMT-17 as a formality. A detailed application, with documents, also sets up your later reply in the regular proceedings. If goods or accounts were affected, mention it and ask for early disposal.

Get it handled for you

Received a notice like this? Our chartered accountants draft the reply from your records and an authorised representative follows up with the officer, so you do not have to visit the department. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.