https://www.taxtmi.com/caselaws?id=172845 Under Section 67 of the Kerala Value Added Tax Act, a penalty proceeding had to be completed within one year from the date of detection unless the Deputy Commissioner granted an extension. The Kerala HC found that the impugned penalty order was passed after the statutory period and no extension had been shown on record. As the mandatory time limit was breached, the order was held illegal and time-barred. The writ petition was allowed, the penalty order was quashed, and any other action permissible in law was left open. en-us Mon, 12 Jan 2009 00:00:00 +0530 Wed, 02 Sep 2015 14:21:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172845 Under Section 67 of the Kerala Value Added Tax Act, a penalty proceeding had to be completed within one year from the date of detection unless the Deputy Commissioner granted an extension. The Kerala HC found that the impugned penalty order was passed after the statutory period and no extension had been shown on record. As the mandatory time limit was breached, the order was held illegal and time-barred. The writ petition was allowed, the penalty order was quashed, and any other action permissible in law was left open. Case-Laws VAT and Sales Tax Mon, 12 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172845