2019 (1) TMI 1586 - HC - GST

Constitutional validity of Section 174 of the KSGST Act - time limitation - HELD THAT - Issue decided 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 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 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 as ultra vires of the State's legislative power and contended that the demand was barred by limitation under Section 25(1) of the KVAT Act. Some cases raised both grounds for challenge. The counsel for all parties acknowledged that the issues were decisively settled against the petitioners by a previous judgment dated 11th January 2019 in a connected case. Consequently, the judge dismissed the writ petitions, applying the legal principles established in the earlier judgment.

This judgment highlights the importance of legal precedent and the application of established legal principles in similar cases. The petitioners' challenge to Section 174 of the KSGST Act and the limitation under Section 25(1) of the KVAT Act was dismissed based on the precedent set by a previous judgment. The judge's decision underscores the significance of consistency and adherence to legal principles in resolving similar legal disputes.