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2018 (11) TMI 1355 - HC - VAT and Sales TaxTime Limitation - proceedings initiated u/s 67 of the KVAT Act, 2003 challenged on the ground of the orders passed being vitiated on the ground of period of limitation having expired - Held that:- The order now issued against the purchasing dealers impugned in the writ petitions are dated 18.03.2017; within the limitation period. It is within the five year reasonable time decalred by us, if the statute does not provide for a specific period of limitation to operate. The summons issued in 2012-13 to a number of dealers, and verification of the records produced by all of them culminated in the detection of offence on 30.09.2014. The delay in detection by issuance of notice, to the selling dealer has been explained which we have found to be satisfactory. The period of three years hence commences from the date of issuance of notice to the selling dealer. The order against the purchasing dealers is passed within the period provided of limitation. The argument that notices to the purchasing dealers were delayed and was not proximate to the verification of their records, has no legs to stand since the proceedings were finalised within three years from 30.09.2014 - the petitioners would have to be relegated to the statutory remedy. The petitioners would be entitled to file appeals under the statute within 30 days from the date of receipt of a certified copy of this judgment - petition disposed off.
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