KGST: Kerala HC Dismisses Appeal Against Notice Issued After 14-Year Delay

Fast Track Assessment Vs K. Sasilal (Kerala High Court) In the case Fast Track Assessment vs. K. Sasilal, the Kerala High Court dismissed a Writ Appeal filed by the Revenue, challenging the decision of a Single Judge who had quashed a notice issued under Section 17D of the Kerala General Sales Tax (KGST) Act. The notice, dated 20.11.2019, pertained to the assessment year 2004–2005, thus being issued after a delay of over 14 years. Although Section 17D does not explicitly prescribe a limitation period for issuing such notices, the High Court held that the delay was unreasonable and contrary t...