https://www.taxtmi.com/caselaws?id=779112 Section 17D of the Kerala General Sales Tax Act creates a fast track assessment procedure with a non obstante clause, but it does not prescribe any express time limit for finalisation. The provision operates independently of the general limitation in Section 17(6), so that period cannot be directly imported to invalidate Section 17D assessments. Even so, where the statute is silent, assessments must still be completed within a reasonable time, judged by the statutory scheme and analogous limitation periods. On that approach, the article notes that prolonged delay in finalising fast track assessments may render the assessment orders unsustainable. 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 creates a fast track assessment procedure with a non obstante clause, but it does not prescribe any express time limit for finalisation. The provision operates independently of the general limitation in Section 17(6), so that period cannot be directly imported to invalidate Section 17D assessments. Even so, where the statute is silent, assessments must still be completed within a reasonable time, judged by the statutory scheme and analogous limitation periods. On that approach, the article notes that prolonged delay in finalising fast track assessments may render the assessment orders unsustainable. Case-Laws VAT / Sales Tax Tue, 23 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779112