On an application made in FORM GST ASMT–17 within 30 days by taxable person from the date of receipt of order passed summary assessment order the Additional/Joint Commissioner may withdraw such order and follow the procedure laid down in Section 73 or 74 which provides for determination of tax liability on account of tax not paid other than fraud, wilful mis-statement etc., or otherwise.
(ICAI FAQ PUBLICATIONS 06-09-2017 SUMMARY ASSESSMENT IN CERTAIN SPECIAL CASES: FAQ NO. 26)