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2019 (1) TMI 1751 - HC - GSTValidity of Section 174 of the KSGST Act - 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 The petitioner's plea is rejected that the State lacks the vires to graft Section 174 into KSGST Act, 2017 - petition dismissed by applying the ratio of the said case.
The Kerala High Court dismissed a batch of writ petitions challenging Section 174 of the KSGST Act and the limitation under Section 25(1) of the KVAT Act, citing a previous judgment from January 11, 2019. The petitioners' claims were rejected based on the precedent set by the earlier judgment.
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