Home Case Index All Cases GST GST + HC GST - 2019 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 1153 - HC - GSTVires 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 - decided against petitioner.
The Kerala High Court dismissed writ petitions challenging assessment proceedings citing Section 174 of the KSGST Act and limitation under Section 25(1) of the KVAT Act. The decision was based on a previous judgment dated 11th January 2019.
|