https://www.taxtmi.com/caselaws?id=370926 Proceedings under Section 67 of the Kerala Value Added Tax Act were held unsustainable where the department acted after an unreasonable delay following inspection and verification of accounts. The court treated limitation as running from detection of the offence and held that detection required prompt action within a reasonable time, even though the statute no longer contained an express limitation period. Repeated summonses could not cure unexplained departmental delay or extend time indefinitely, so the proceedings were set aside. en-us Fri, 26 Oct 2018 00:00:00 +0530 Mon, 26 Nov 2018 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370926 Proceedings under Section 67 of the Kerala Value Added Tax Act were held unsustainable where the department acted after an unreasonable delay following inspection and verification of accounts. The court treated limitation as running from detection of the offence and held that detection required prompt action within a reasonable time, even though the statute no longer contained an express limitation period. Repeated summonses could not cure unexplained departmental delay or extend time indefinitely, so the proceedings were set aside. Case-Laws VAT and Sales Tax Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370926