https://www.taxtmi.com/caselaws?id=160606 Penalty proceedings under the Kerala General Sales Tax Act were treated as timely where the defects were noticed during assessment and the action proceeded as a continuation of the original penalty process, so the limitation rule urged for reopening did not apply. Persistent failure to maintain separate and correct accounts for taxable and non-taxable goods was held to support imposition of penalty, and no jurisdictional error or other ground for interference under Article 226 was shown. The writ challenge therefore failed on both limitation and merits, and the departmental orders remained undisturbed. en-us Wed, 29 Nov 2000 00:00:00 +0530 Fri, 20 Dec 2013 16:46:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160606 Penalty proceedings under the Kerala General Sales Tax Act were treated as timely where the defects were noticed during assessment and the action proceeded as a continuation of the original penalty process, so the limitation rule urged for reopening did not apply. Persistent failure to maintain separate and correct accounts for taxable and non-taxable goods was held to support imposition of penalty, and no jurisdictional error or other ground for interference under Article 226 was shown. The writ challenge therefore failed on both limitation and merits, and the departmental orders remained undisturbed. Case-Laws VAT and Sales Tax Wed, 29 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160606