https://www.taxtmi.com/caselaws?id=370925 Where limitation for tax penalty proceedings depends on disputed facts such as the date of detection, the nature of inspection, the materials recovered, and the sequence of verification, the High Court should not finally determine the issue in writ jurisdiction. The reasonable-period principle was noted as relevant to penalty proceedings under the Kerala General Sales Tax Act, 1963 and the Kerala Value Added Tax Act, 2003, but its application required factual adjudication on the record. The limitation question was therefore left open for decision by the statutory appellate authority, and the writ decision was set aside to that extent. en-us Fri, 26 Oct 2018 00:00:00 +0530 Mon, 26 Nov 2018 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370925 Where limitation for tax penalty proceedings depends on disputed facts such as the date of detection, the nature of inspection, the materials recovered, and the sequence of verification, the High Court should not finally determine the issue in writ jurisdiction. The reasonable-period principle was noted as relevant to penalty proceedings under the Kerala General Sales Tax Act, 1963 and the Kerala Value Added Tax Act, 2003, but its application required factual adjudication on the record. The limitation question was therefore left open for decision by the statutory appellate authority, and the writ decision was set aside to that extent. Case-Laws VAT and Sales Tax Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370925