The Additional / Joint Commissioner can, on his own motion may withdraw the summary assessment order in the event such order is erroneous and thereafter may 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 . The order of withdrawal or, rejection of the application under Section 64(2) shall be issued in FORM GST ASMT-18.
(ICAI FAQ PUBLICATIONS 0609-2017 SUMMARY ASSESSMENT IN CERTAIN SPECIAL CASES: FAQ NO. 27)