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2019 (7) TMI 1991 - HC - VAT and Sales TaxInordinate delay in conclusion of proceedings - Impugned order passed after a lapse of 15 years - HELD THAT:- A dealer is required to statutorily maintain and preserve books of accounts and all documents connected and ancillary to its business only for a period of five years from the date on which the assessment relating to that year had become final. In the present case, the periods of assessment stretch from 1989-1990 to 1994-1995. The pre-assessment notices have been sent only on 23.08.1999 and proceedings completed in 2015. Thus even on this score, the time taken for conclusion of proceedings appears inordinately delayed and is thus unacceptable. The impugned orders are quashed. Petition allowed.
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