2018 (8) TMI 66

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.... Sales Tax<br>Mr. K. Vinod Chandran And Mr. Ashok Menon, JJ. For The Appellant : ADVS.SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON AND&nbsp; SMT. K. KRISHNA For The Respondent : SRI. MOHAMMED RAFIQ JUDGMENT Vinod Chandran, J: The appellant, a registered dealer under the Kerala Value Added Tax Act, 1963 [for "KGST Act"], seeks, by the writ petition, the judgment in which is impugned in....

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....on under Section 17D required the assessment to be completed by a team of officers, called "Fast Track Team", and an appeal is provided only to the Tribunal. The appeal also had a pre-condition of deposit of the tax demanded on assessment. These were measures brought out only to specifically see that the assessments under the earlier tax regime is completed in a time bound manner. It is also submi....

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....nt from the liability especially since the allegation was of the Form 18 produced being bogus insofar as the transactions not having actually happened and the goods moved in accordance with the said documents. 4. We need not look into the facts or the sustainability of Exhibit P4 as of now, since the appellant is guilty of laches on account of the long delay. The appellant is said to have filed....