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2019 (3) TMI 377 - HC - VAT and Sales Tax


Issues: Challenge to Section 174 of KSGST Act and limitation under Section 25(1) of KVAT Act

In a batch of writ petitions, the petitioners challenged Section 174 of the KSGST Act, contending it was ultra vires the state's legislative power. Additionally, they argued that the demand was time-barred under Section 25(1) of the KVAT Act. Some cases presented both grounds for challenge.

All parties acknowledged that the issues raised in the petitions were previously addressed in a judgment dated 11th January 2019 in a connected case. The court noted that the issues were conclusively settled against the petitioners in the referenced judgment.

Consequently, the court dismissed the writ petitions, applying the legal principles established in the earlier judgment, thereby upholding the validity of Section 174 of the KSGST Act and rejecting the limitation argument under Section 25(1) of the KVAT Act.

 

 

 

 

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