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2019 (1) TMI 1592 - HC - GSTVires of Section 174 of the KSGST Act - time limitation under Section 25(1) of the KVAT Act - HELD THAT - The 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.
The Kerala High Court dismissed a batch of writ petitions challenging Section 174 of the KSGST Act and claiming demands were barred by limitation under Section 25(1) of the KVAT Act. The decision was based on a previous judgment dated 11th January 2019 in a connected case.
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