https://www.taxtmi.com/caselaws?id=164876 Section 17D fast track assessment under the Kerala General Sales Tax Act was challenged as lacking jurisdiction in a Central Sales Tax assessment. The Court accepted that Central Sales Tax assessments are governed by section 9(2) of the Central Sales Tax Act and that the petitioner's narrow reading of section 17D was misconceived. It found no absence of power, competence, or jurisdiction in the impugned proceedings, while noting that disputes on factual fixation could be taken to the appropriate statutory forum. The jurisdictional challenge failed and the assessment proceedings were left undisturbed. en-us Wed, 19 Aug 2009 00:00:00 +0530 Mon, 05 May 2014 14:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164876 Section 17D fast track assessment under the Kerala General Sales Tax Act was challenged as lacking jurisdiction in a Central Sales Tax assessment. The Court accepted that Central Sales Tax assessments are governed by section 9(2) of the Central Sales Tax Act and that the petitioner's narrow reading of section 17D was misconceived. It found no absence of power, competence, or jurisdiction in the impugned proceedings, while noting that disputes on factual fixation could be taken to the appropriate statutory forum. The jurisdictional challenge failed and the assessment proceedings were left undisturbed. Case-Laws VAT and Sales Tax Wed, 19 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164876