TaxTMI 
TaxTMI 
2025 (10) TMI 1441
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.... Pleader, Smt.Thushara James. JUDGMENT HARISANKAR V. MENON, J. The appellant is an assessee under the provisions of the Kerala General Sales Tax Act, 1963 (for short, the 'Act'), with respect to its transactions in Indian Made Foreign Liquor (IMFL) and Foreign Made Foreign Liquor (FMFL). Pursuant to an inspection carried out in its premises on 08.03.2012, Ext.P1 show cause notice proposing imposition of penalty under the provisions of Section 45A of the Act was issued on 20.12.2018 by the 2nd respondent. The appellant challenged the notice issued as above, essentially as time-barred by filing W.P.(C) No. 2008 of 2019. This Court initially admitted the said writ petition ordering stay against further proceedings based on the sh....
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....tioner had been repeatedly seeking adjournments that ultimately the show cause notice came to be issued as evidenced by Ext.P1. In other words, the learned Government Pleader contends that the judgment of this Court in W.A. No.344 of 2017 would not have any application, in the facts and circumstances of the case at hand. 5. We have considered the rival submissions as well as the connected records. 6. The first issue arising for consideration in this writ appeal is as to whether the appellant is justified in approaching this Court under Article 226 of the Constitution of India with respect to the show cause notice at Ext.P1. We note that the petitioner has challenged Ext.P1 notice, contending that the same is hopelessly barred by limit....
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.... This Court held with reference to the principles laid down by the Apex Court in Bhatinda District Coop. Milk P. Union Ltd. (supra), that even when no limitation is prescribed under the statute, the proceedings are required to be initiated/completed within a reasonable period of time. As to what is the reasonable period of time, this Court made reference to the other provisions of the statute - Section 19, etc. Section 19 of the statute provided for the assessment of the escaped turnover, which has to be initiated within a period of five years from the expiry of the year. Section 17 of the Act provided for the manner in which the assessment under the statute is to be completed, and subsection (6) further provided for the period of five year....
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....ce was issued, noticing that the steps were required to be taken on the basis of the available documents, even when the appellant did not respond to the notices. We are of the opinion that the 2nd respondent cannot take refuge under the afore notices, to save the limitation, in such circumstances. We are fortified in taking this view, in view of the observations made by the Division Bench of this Court in W.P(C) No. 2253 of 2017 dated 02.11.2018, which reads as under:- "7. In the present case, the inspection was conducted in June, 2010. The first summons was issued on 06.12.2011 within the limitation period of three years as the provision stood from 2009 onwards. There was absolutely no reason why the Officer did not finalise ....