https://www.taxtmi.com/caselaws?id=371012 The court dismissed the challenge to proceedings under Section 67 of the Kerala Value Added Tax Act, 2003, based on the expiration of the limitation period. It was held that the limitation period for such proceedings should be five years, commencing from the detection of the offense against the selling dealer. The delay in issuing notices to alleged purchasers did not impact the limitation period, as the proceedings were concluded within a reasonable time frame. The petitioners were directed to avail themselves of the statutory remedy by filing appeals within 30 days from the judgment date, with the possibility of stay applications for recovery actions. 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 The court dismissed the challenge to proceedings under Section 67 of the Kerala Value Added Tax Act, 2003, based on the expiration of the limitation period. It was held that the limitation period for such proceedings should be five years, commencing from the detection of the offense against the selling dealer. The delay in issuing notices to alleged purchasers did not impact the limitation period, as the proceedings were concluded within a reasonable time frame. The petitioners were directed to avail themselves of the statutory remedy by filing appeals within 30 days from the judgment date, with the possibility of stay applications for recovery actions. Case-Laws VAT and Sales Tax Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371012