Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2009 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (9) TMI 901 - KERALA HIGH COURTWhether CST assessment could be completed by the fast track team under the provisions of section 17D of the Kerala General Sales Tax Act? Held that:- The applicability of section 17D of the KGST Act for completion of pending assessments under the CST Act does not bar regular assessing officers to complete CST assessments if the fast track team does not take up such assessments. We therefore uphold the judgment of the learned single judge and dismiss the writ appeal. The appellant will deposit ₹ 50,000 towards assessed tax for 2003-04 and ₹ 1 lakh towards assessed tax for 2004-05 before the assessing officer within two weeks from the date of receipt of a copy of this judgment.
|