Fast track sales tax appeals require full tax payment before maintainability; statutory precondition applied beyond ex parte assessments.

Appeals against fast track assessments under Section 17D of the Kerala General Sales Tax Act were held to be barred unless the dealer had paid the entire assessed tax, because the statutory language in Section 17D(5) was clear and unambiguous. The restriction was not confined to ex parte assessment orders, and the Budget Speech and circular could not narrow the express statutory precondition. As the disputed tax had not been paid, the appeal was not maintainable and the Tribunal was justified in declining to register or entertain it.

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Issues: Whether an appeal against an assessment made under the fast track method under Section 17D of the Kerala General Sales Tax Act was maintainable without payment of the entire tax amount under Section 17D(5), and whether the restriction applied only to ex parte assessment orders.

Analysis: Section 17D(5) stated that appeals against assessment orders issued under the fast track method shall lie to the Sales Tax Appellate Tribunal within forty-five days and that no such appeal shall lie unless the dealer has paid the entire tax amount. The language of the provision was held to be clear and unambiguous and was not confined to ex parte assessments. The Budget Speech and the circular were found not to override or narrow the statutory requirement. Since the admitted position was that the disputed tax had not been paid, the statutory precondition for entertaining the appeal remained unfulfilled.

Conclusion: The appeal against the fast track assessment was not maintainable without full payment of the assessed tax, and the Tribunal was justified in declining to register or entertain the appeals.

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