2019 (1) TMI 1641 - HC - GST

Validity of Section 174 of the KSGST Act - time limitation - Section 25(1) of the KVAT Act - 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 High Court of Kerala dismissed writ petitions challenging Section 174 of the KSGST Act, citing a previous judgment from January 11, 2019. The petitioners' arguments were deemed invalid based on the earlier ruling.