https://www.taxtmi.com/caselaws?id=371012 Proceedings under Section 67 of the Kerala Value Added Tax Act were challenged as time-barred. The Court held that, where no specific limitation then applied, action had to be initiated and concluded within a reasonable time, applying the earlier Division Bench principle that detection of the offence must be proximate to inspection or verification and that five years could serve as a reasonable period by analogy to reassessment. On the facts, the summons, record verification, detection on 30.09.2014, and orders on 18.03.2017 were supported by the volume of records and the linkage with the selling dealer's proceedings, so the delay was satisfactorily explained and the limitation objection failed. en-us Fri, 26 Oct 2018 00:00:00 +0530 Wed, 28 Nov 2018 08:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371012 Proceedings under Section 67 of the Kerala Value Added Tax Act were challenged as time-barred. The Court held that, where no specific limitation then applied, action had to be initiated and concluded within a reasonable time, applying the earlier Division Bench principle that detection of the offence must be proximate to inspection or verification and that five years could serve as a reasonable period by analogy to reassessment. On the facts, the summons, record verification, detection on 30.09.2014, and orders on 18.03.2017 were supported by the volume of records and the linkage with the selling dealer's proceedings, so the delay was satisfactorily explained and the limitation objection failed. Case-Laws VAT and Sales Tax Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371012