2019 (1) TMI 1752 - HC - GST

Validity of Section 174 of the KSGST Act - vires of State's legislative power - time limitation under Section 25(1) of the KVAT Act - HELD THAT - The issue covered 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 is dismissed applying the above ratio.

Summary

The Kerala High Court dismissed writ petitions challenging Section 174 of the KSGST Act and citing limitation under Section 25(1) of the KVAT Act, based on a previous judgment dated January 11, 2019. Appellant represented by SMT.S.K.DEVI and SRI.SANTHOSH P.ABRAHAM, while Respondent represented by ADVS. SRI.B.RAMACHANDRAN CGC, ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.