2019 (1) TMI 1549 - HC - GST

Constitutional validity of Section 174 of the KSGST Act - demand is barred by limitation under Section 25(1) of the KVAT Act - Held that - The issue is covered by the decision 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.

Summary

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

Analysis:
The batch of writ petitions involved a challenge by the petitioners against Section 174 of the KSGST Act and the limitation under Section 25(1) of the KVAT Act. The petitioners contended 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. Some cases raised both grounds for challenge.

The judgment highlighted 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 based on the legal principle established in the aforementioned judgment, thus applying its ratio to the present cases.