https://www.taxtmi.com/caselaws?id=184316 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. en-us Thu, 31 Jan 2008 00:00:00 +0530 Tue, 05 Jul 2016 14:45:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184316 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. Case-Laws VAT and Sales Tax Thu, 31 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184316