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2019 (5) TMI 1010 - HC - GST


Issues: Challenge against validity of Section 174 of the KSGST Act, question of limitation, power to cancel the compounding facility.

The judgment by the Kerala High Court involved a writ petition challenging the cancellation of compounding facility and tax assessment under the Kerala Value Added Taxes Act. The main contention was the validity of Section 174 of the KSGST Act, alleged to be contrary to the Constitution. The writ petition was dismissed based on the constitutional validity issue alone, neglecting other grounds raised. The court, acknowledging this omission, allowed the writ appeal, setting aside the judgment and remanding the case for fresh consideration by the Single Judge on all grounds except the validity of Section 174. The writ petition was restored for further examination. The interim stay in place was to continue until further proceedings.

 

 

 

 

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