https://www.taxtmi.com/caselaws?id=779112 HC held that Section 17D's non obstante clause contains no express time-limit for fast-track assessments, so Section 17(6) cannot be directly applied; however, relying on SC authorities, the Court ruled statutory action must be taken within a reasonable time. Reasonableness should be fixed with reference to the Act's other provisions, and a five-year benchmark under Section 17(6) is appropriate. The contested assessments were found barred by limitation. Appeal dismissed. 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 HC held that Section 17D's non obstante clause contains no express time-limit for fast-track assessments, so Section 17(6) cannot be directly applied; however, relying on SC authorities, the Court ruled statutory action must be taken within a reasonable time. Reasonableness should be fixed with reference to the Act's other provisions, and a five-year benchmark under Section 17(6) is appropriate. The contested assessments were found barred by limitation. Appeal dismissed. Case-Laws VAT / Sales Tax Tue, 23 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779112