2018 (11) TMI 1269

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....ONER : ADVS. SRI. HARISANKAR V. MENON AND SMT. MEERA V. MENON For The RESPONDENT : SRI C E UNNIKRISHNAN, SPL. GOVERNMENT PLEADER JUDGMENT Vinod Chandran, J. The petitioner in the above Writ Petition challenge the proceedings initiated under Section 67 of the Kerala Value Added Tax Act, 2003 (for short "KVAT Act"), on the ground of the proceedings initiated by notice dated 28.01.2016 pu....

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....etion of proceedings under Section 67, it was found that it should be five years as provided under Section 25 for re-assessment. On the commencement of such period of limitation, we have followed a Division Bench judgment in W.A.No.385/2009 dated 18.02.2009 [M/s Acme Furniture and Interiors v. CTO]; which held the commencement to be on detection of offence. We noticed the observation in W.A.No. 38....

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.... the counter-affidavit it has been submitted that the officer, who issued the summons on 28.08.2010 and verified the accounts, did not have sufficient time to issue fresh notice. There was also a change in the incumbent, which resulted in the new officer issuing a further summons dated 23.11.2015. There cannot be a further summons issued without intimating as to why the verification of the books p....

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....hould be within a reasonable time, proximate from the date of inspection or examination of books of accounts; if the final order passed is after a long period viz: after the normal period of limitation provided or a reasonable period as understood from the nature of the statute. Repeated summons for production of this or that book would not absolve the Department from the duty to finalise the proc....