https://www.taxtmi.com/caselaws?id=464037 A fast track reassessment notice under the Kerala General Sales Tax Act can be invalidated despite the absence of an express limitation period if it is issued after an inordinate and unexplained delay that defeats the statutory scheme. The court treated a delay of about 14 years as unreasonable, especially because the tax regime had changed and the reopening period under the Act was far shorter. On that basis, the notice was held legally unsustainable and the assessee's challenge to the belated proceedings was accepted. en-us Wed, 26 Mar 2025 00:00:00 +0530 Wed, 08 Oct 2025 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464037 A fast track reassessment notice under the Kerala General Sales Tax Act can be invalidated despite the absence of an express limitation period if it is issued after an inordinate and unexplained delay that defeats the statutory scheme. The court treated a delay of about 14 years as unreasonable, especially because the tax regime had changed and the reopening period under the Act was far shorter. On that basis, the notice was held legally unsustainable and the assessee's challenge to the belated proceedings was accepted. Case-Laws GST Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464037