2019 (1) TMI 1589 - HC - GST

Constitutionality of section 174 of KGST Act and 101st Constitutional Amendment - Jurisdiction - power to enact section 174 of KGST Act - amendment to Entry 54 of List II - time limitation - HELD THAT - The issue decided 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 it was held that The petitioner's plea is rejected that the State lacks the vires to graft Section 174 into KSGST Act, 2017. Petition dismissed.

Summary

The Kerala High Court dismissed the writ petition of the petitioner, an assessee under the Kerala Value Added Tax Act, seeking reliefs related to the enforcement of the Act post 15.9.2017. The court cited a previous judgment and ruled against the petitioner.