2019 (1) TMI 1550 - HC - GST

Constitutional validity of Section 174 of the KSGST Act - demand is barred by limitation under Section 25(1) of the KVAT Act - Held that - The issue is covered by the decision in the case of M/S. SHEEN GOLDEN JEWELS (INDIA) PVT. LTD. VERSUS THE STATE TAX OFFICER (IB) -1, AND OTHERS 2019 (2) TMI 300 - KERALA HIGH COURT , where the petitioner s plea is rejected that the State lacks the vires to graft Section 174 into KSGST Act, 2017 - petition dismissed.

Summary

Issues: Challenge to the validity of Section 174 of the KSGST Act and limitation under Section 25(1) of the KVAT Act.

Analysis:
1. The petitioners in a batch of writ petitions challenged Section 174 of the KSGST Act and the limitation under Section 25(1) of the KVAT Act. The challenge was based on the grounds of ultra vires of the State's legislative power and limitation. Some cases raised both grounds for challenge.

2. The judgment in W.P.(C) No.11335 of 2018 and connected cases was cited, where it was established that the issues raised by the petitioners were already decided against them. All counsel involved in the case agreed that the issues were squarely covered by the aforementioned judgment.

3. Consequently, the judge dismissed the writ petitions by applying the ratio of the judgment referred to above. This decision was based on the fact that the issues raised by the petitioners had already been addressed and decided in a previous judgment, leading to the dismissal of the current batch of writ petitions.