https://www.taxtmi.com/caselaws?id=779112 Section 17D of the Kerala General Sales Tax Act provides a fast-track assessment mechanism without an express outer limit for initiating or completing assessments. Its non obstante clause operates independently of the ordinary assessment limitation in Section 17(6), so that period does not directly govern Section 17D proceedings. Nevertheless, the absence of an express limitation does not permit indefinite delay: assessments must be initiated and finalised within a reasonable period assessed against the statutory scheme and analogous limitation provisions. The five-year period contemplated by Section 17(6) provides the relevant benchmark, and assessments completed beyond a reasonable period are barred by delay. en-us Tue, 23 Sep 2025 00:00:00 +0530 Mon, 29 Sep 2025 08:27:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779112 Section 17D of the Kerala General Sales Tax Act provides a fast-track assessment mechanism without an express outer limit for initiating or completing assessments. Its non obstante clause operates independently of the ordinary assessment limitation in Section 17(6), so that period does not directly govern Section 17D proceedings. Nevertheless, the absence of an express limitation does not permit indefinite delay: assessments must be initiated and finalised within a reasonable period assessed against the statutory scheme and analogous limitation provisions. The five-year period contemplated by Section 17(6) provides the relevant benchmark, and assessments completed beyond a reasonable period are barred by delay. Case-Laws VAT / Sales Tax Tue, 23 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779112