https://www.taxtmi.com/caselaws?id=370927 Where Section 67 of the Kerala Value Added Tax Act does not prescribe a fixed limitation period, proceedings must still be initiated and completed within a reasonable time measured from detection of the offence. The Court applied this principle and held that, on the facts, summons, verification of records, and later notices showed that the offence was detected within a proximate period and the delay was satisfactorily explained. The limitation challenge therefore failed, and the proceedings were held not to be time-barred. en-us Fri, 26 Oct 2018 00:00:00 +0530 Tue, 27 Nov 2018 06:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370927 Where Section 67 of the Kerala Value Added Tax Act does not prescribe a fixed limitation period, proceedings must still be initiated and completed within a reasonable time measured from detection of the offence. The Court applied this principle and held that, on the facts, summons, verification of records, and later notices showed that the offence was detected within a proximate period and the delay was satisfactorily explained. The limitation challenge therefore failed, and the proceedings were held not to be time-barred. Case-Laws VAT and Sales Tax Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370927