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2019 (4) TMI 1213 - HC - GSTConstitutional Validity of Section 174 of KSGST Act - time limitation u/s 25(1) of the KVAT Act - HELD THAT - The issue covered by the decision in the cas 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.
Issues: Challenge to the validity of Section 174 of the KSGST Act and limitation of demand under Section 25(1) of the KVAT Act.
Analysis: The judgment delivered by MR DAMA SESHADRI NAIDU in a batch of writ petitions involved challenges against Section 174 of the KSGST Act and limitation of demand under Section 25(1) of the KVAT Act. The petitioners contested that Section 174 of the KSGST Act exceeded the State's legislative power and that the demand was time-barred under Section 25(1) of the KVAT Act, with some cases raising both grounds simultaneously. The court noted that all counsel unanimously agreed that the issues raised by the petitioners were decisively addressed in a previous judgment dated 11th January 2019 in W.P.(C) No.11335 of 2018 and related cases. Consequently, the court dismissed the writ petitions, applying the legal principles established in the earlier referenced judgment. The dismissal was based on the existing legal precedent, indicating that the challenges to the validity of Section 174 of the KSGST Act and the limitation of demand under Section 25(1) of the KVAT Act were not sustainable based on the previous ruling.
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