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2018 (11) TMI 1268 - HC - VAT and Sales TaxLimitation prescribed under the Kerala General Sales Tax Act, 1963 for completion of penalty proceedings, under Section 45A and Section 67 of the respective enactments - Section 67 of the KVAT Act. Held that:- Obviously here, the notice was first issued long after the defalcation alleged by the DRI, was brought to the notice of the CTD. But the proceedings initiated by the DRI was pending and the CTD waited for the final result - If the notice has been delayed, as in the present case, where the proceedings were initiated by the DRI in 2006 and the same was concluded only in the year 2011 after which the CTD took out proceedings under Section 45A of the KGST Act and Section 67 of the KVAT Act, then necessarily it would have to be decided as to whether the offence alleged by the CTD was one dependent only on the proceedings initiated by the DRI or also on the order of the Commissioner of Customs. There is no question of limitation arising, since the proceedings were completed within three years from the date of the order of the Commissioner of Customs itself, the notice having been issued in the year 2012, which is for reason of the receipt of the order of 2011, being in 2012 - the respondent-assessee is directed to file an appeal from the impugned orders within a period of thirty days from the date of receipt of a certified copy of this judgment. Appeal allowed in part.
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