https://www.taxtmi.com/caselaws?id=400325 Assessments under Rule 6(5) of the Central Sales Tax (Kerala) Rules, 1957 cannot be sustained on indefinite delay merely because the rule contains no express time limit. Reading Rule 6(5) with Rules 6(7), 6(8) and 6(9), the Court noted that the scheme contemplates definite limitation periods for related reassessment and rectification powers, so the final assessment power must still be exercised within a reasonable time. Notices issued after about seven to eight years were held to be far beyond that standard, and the assessments were vitiated by unreasonable delay. en-us Fri, 30 Oct 2020 00:00:00 +0530 Wed, 04 Nov 2020 09:17:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400325 Assessments under Rule 6(5) of the Central Sales Tax (Kerala) Rules, 1957 cannot be sustained on indefinite delay merely because the rule contains no express time limit. Reading Rule 6(5) with Rules 6(7), 6(8) and 6(9), the Court noted that the scheme contemplates definite limitation periods for related reassessment and rectification powers, so the final assessment power must still be exercised within a reasonable time. Notices issued after about seven to eight years were held to be far beyond that standard, and the assessments were vitiated by unreasonable delay. Case-Laws VAT and Sales Tax Fri, 30 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400325