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2018 (11) TMI 1269 - KERALA HIGH COURTLimitation under Section 67 - proceedings initiated u/s 67 of the KVAT Act, 2003 challenged on the ground of the proceedings initiated by notice dated 28.01.2016 pursuant to an inspection conducted on 18.05.2010; being vitiated on the ground of period of limitation having expired - Held that:- In the case of M/s Acme Furniture and Interiors v. CTO [2009 (2) TMI 886 - KERALA HIGH COURT], a Division Bench of this Court had found that there is no time stipulated in the Statute for detection of offence, though there is a limitation provided for finalisation of proceedings. Their Lordships found that the limitation provided in Section 67 is for completion of proceedings, which period has to be computed from the date of detection of offence. In such circumstances, it was also held that detection of offence should be within a reasonable time from the date of inspection or the date of verification of books of accounts. The proceedings cannot be sustained - petition allowed.
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