https://www.taxtmi.com/caselaws?id=165090 A statutory fast-track assessment scheme may validly require pre-deposit of the full assessed tax before an appeal is filed, because the right of appeal is statutory and may be conditioned by legislation; the Kerala High Court therefore upheld section 17D of the Kerala General Sales Tax Act, 1963 as not violating article 14. However, assessments made under that special procedure must strictly follow the mandatory steps prescribed, including notice of hearing, public sitting, participation of the full team, and a unanimous signed decision. As the impugned assessments did not comply with that procedure, the assessment orders were quashed and the matters remitted for fresh assessment under the Act. en-us Thu, 08 Oct 2009 00:00:00 +0530 Thu, 30 Oct 2014 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165090 A statutory fast-track assessment scheme may validly require pre-deposit of the full assessed tax before an appeal is filed, because the right of appeal is statutory and may be conditioned by legislation; the Kerala High Court therefore upheld section 17D of the Kerala General Sales Tax Act, 1963 as not violating article 14. However, assessments made under that special procedure must strictly follow the mandatory steps prescribed, including notice of hearing, public sitting, participation of the full team, and a unanimous signed decision. As the impugned assessments did not comply with that procedure, the assessment orders were quashed and the matters remitted for fresh assessment under the Act. Case-Laws VAT and Sales Tax Thu, 08 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165090