https://www.taxtmi.com/caselaws?id=370928 Proceedings under the Kerala Value Added Tax Act were held time-barred where detection of the alleged offence and consequential action were not taken with reasonable promptitude after inspection. The Court applied the principle that, even where no express limitation is stated, tax proceedings must be completed within a reasonable or applicable statutory period, and unexplained delay cannot be saved by repeated summons. Because inspection occurred in 2011 but meaningful action was not pursued until 2016, with no satisfactory explanation for the lapse, the proceedings were barred by limitation and the impugned order was set aside in favour of the assessee. en-us Fri, 26 Oct 2018 00:00:00 +0530 Tue, 27 Nov 2018 06:35:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370928 Proceedings under the Kerala Value Added Tax Act were held time-barred where detection of the alleged offence and consequential action were not taken with reasonable promptitude after inspection. The Court applied the principle that, even where no express limitation is stated, tax proceedings must be completed within a reasonable or applicable statutory period, and unexplained delay cannot be saved by repeated summons. Because inspection occurred in 2011 but meaningful action was not pursued until 2016, with no satisfactory explanation for the lapse, the proceedings were barred by limitation and the impugned order was set aside in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370928