2019 (1) TMI 1554 - HC - GST

Constitutional 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.

Summary

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

Analysis:
The judgment in this case involves 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 have contended that Section 174 of the KSGST Act exceeds the State's legislative power and have also raised the issue of limitation under Section 25(1) of the KVAT Act. It is noted that in some cases, both grounds have been taken by the petitioners.

The court observed that all counsel involved in the case have unanimously agreed that the issues raised by the petitioners are already settled by a previous judgment dated 11th January 2019 in a connected case. The court, therefore, relied on the ratio of the previous judgment and concluded that the issues raised by the petitioners are covered against them based on the earlier decision.

In light of the above, the court dismissed the writ petitions, applying the legal principles established in the previous judgment. This decision signifies that the challenges to the validity of Section 174 of the KSGST Act and the limitation under Section 25(1) of the KVAT Act raised by the petitioners have been rejected based on the precedent set by the earlier judgment. The dismissal of the writ petitions indicates that the court found no merit in the arguments presented by the petitioners regarding the legislative power and limitation provisions under the respective Acts.