https://www.taxtmi.com/caselaws?id=371095 The court ruled in favor of the petitioner in a challenge to proceedings under Section 67 of the Kerala Value Added Tax Act, 2003, based on limitation grounds. Emphasizing the need for reasonable timeframes, the court highlighted the importance of detecting offenses promptly and finalizing proceedings within a reasonable period. Despite the initial summons being issued within the limitation period, the court found unjustified delays in the subsequent proceedings, ultimately setting aside the Section 67 proceedings in favor of the petitioner. Each party was directed to bear their respective costs. en-us Fri, 02 Nov 2018 00:00:00 +0530 Thu, 29 Nov 2018 07:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371095 The court ruled in favor of the petitioner in a challenge to proceedings under Section 67 of the Kerala Value Added Tax Act, 2003, based on limitation grounds. Emphasizing the need for reasonable timeframes, the court highlighted the importance of detecting offenses promptly and finalizing proceedings within a reasonable period. Despite the initial summons being issued within the limitation period, the court found unjustified delays in the subsequent proceedings, ultimately setting aside the Section 67 proceedings in favor of the petitioner. Each party was directed to bear their respective costs. Case-Laws VAT and Sales Tax Fri, 02 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371095