https://www.taxtmi.com/caselaws?id=274582 Proceedings for completing Central Sales Tax assessments under Rule 6(5) cannot remain open indefinitely after a return is filed. The Kerala High Court noted that Section 9(2) applies the State assessment machinery, while Rule 6(7)(i) separately provides a four-year limit for escaped turnover. Reading the scheme together, the authority must act within a reasonable time, and that reasonable period cannot go beyond the outer limit reflected in Rule 6(7)(i). Delayed invocation of Rule 6(5) beyond that period was treated as unauthorised, and notices issued after the permissible time were set aside as unsustainable. en-us Tue, 13 Dec 2016 00:00:00 +0530 Thu, 23 Aug 2018 09:34:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274582 Proceedings for completing Central Sales Tax assessments under Rule 6(5) cannot remain open indefinitely after a return is filed. The Kerala High Court noted that Section 9(2) applies the State assessment machinery, while Rule 6(7)(i) separately provides a four-year limit for escaped turnover. Reading the scheme together, the authority must act within a reasonable time, and that reasonable period cannot go beyond the outer limit reflected in Rule 6(7)(i). Delayed invocation of Rule 6(5) beyond that period was treated as unauthorised, and notices issued after the permissible time were set aside as unsustainable. Case-Laws VAT and Sales Tax Tue, 13 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274582