TaxTMI 
TaxTMI 
2018 (11) TMI 1271
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....RI. S. A. MANSOOR (PATTANAM) 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 order passed dated 13.02.2017 pursuant to an inspection conducted on 28.10.2011; being vitiated on the ground of period of limitation having expired. The Writ Petition along with some others were referred to a Division Bench since the question of limitation under Section 67 was pending before us in W.A.No.344/2017 which we have decided today. 2. We have noticed in W.A.No.344/2017, [Intelligence Officer vs. Mohammed Sameer] that under S....
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.... directing production of books of accounts. The petitioner submits that the books of accounts were produced and verified and the Intelligence Officer was satisfied that there is no offence. Later, a second summons was issued on 09.10.2016, after five years. This is to merely save limitation, is the argument. 4. The learned Special Government Pleader submits with reference to the counter-affidavit that though a summons was issued in 2011, no books of accounts were produced. We immediately observe that if the books of accounts were not produced, then a further notice could have been issued and if the failure to respond continues; the Intelligence Officer could have finalised the proceedings and imposed penalty on the defects noticed on inspe....
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....e have also today held in W.A.No.344/2017 that the issue of summons for production of books of accounts and the notice proposing penalty, a sure sign of detection of offence, should 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 proceedings within a reasonable time from the date of inspection. 8. In the instant case the inspection was on 2011 and immediately thereafter summons was issued. At that point ....