https://www.taxtmi.com/caselaws?id=372313 Section 17D of the Kerala General Sales Tax Act is treated as a special fast-track reopening scheme for assessments based on fresh material relating to tax evasion, and its non obstante clause is read to override inconsistent provisions in the Act. In that framework, prior Commissioner approval is sufficient for reopening and the general limitation in Section 19 does not control the exercise of power under Section 17D. Amendments to Section 17 govern general assessment procedure and time limits, but do not curtail a reopening completed under Section 17D. Notice to the assessee should ordinarily accompany such reopening, although absence of notice did not alter the outcome on the facts described. en-us Mon, 26 Mar 2018 00:00:00 +0530 Thu, 20 Dec 2018 08:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372313 Section 17D of the Kerala General Sales Tax Act is treated as a special fast-track reopening scheme for assessments based on fresh material relating to tax evasion, and its non obstante clause is read to override inconsistent provisions in the Act. In that framework, prior Commissioner approval is sufficient for reopening and the general limitation in Section 19 does not control the exercise of power under Section 17D. Amendments to Section 17 govern general assessment procedure and time limits, but do not curtail a reopening completed under Section 17D. Notice to the assessee should ordinarily accompany such reopening, although absence of notice did not alter the outcome on the facts described. Case-Laws VAT and Sales Tax Mon, 26 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372313