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2019 (1) TMI 1650 - HC - GSTConstitutional validity of Section 174 of the KSGST Act - time limitation - Section 25(1) of the KVAT Act - HELD THAT - The issue is squarely 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.
Issues:
Challenge to Section 174 of KSGST Act and limitation under Section 25(1) of KVAT Act. Analysis: The judgment pertains to a batch of writ petitions where the petitioners challenged Section 174 of the KSGST Act and raised issues regarding the limitation under Section 25(1) of the KVAT Act. The petitioners contended that Section 174 of the KSGST Act exceeded the State's legislative power and that the demand was time-barred under the KVAT Act. Some petitions raised both grounds for challenge. The court noted that all parties agreed that the issues raised in the petitions were already decided against the petitioners in a previous judgment dated 11th January 2019 in a connected case. Based on the precedent set by the earlier judgment, the court dismissed the writ petitions, applying the same legal reasoning and ratio as in the referenced judgment. Therefore, the court's decision was based on the principle that the issues raised in the present batch of writ petitions had already been conclusively decided against the petitioners in a previous judgment. As a result, the court dismissed the petitions by applying the legal precedent established in the earlier case, thereby upholding the validity of Section 174 of the KSGST Act and rejecting the argument of limitation under Section 25(1) of the KVAT Act.
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