2019 (1) TMI 1758 - HC - GST

Constitutional Validity of Section 174 of the KSGST Act - time limitation - vires of the state s legislative power or on the ground that the demand is barred by 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 the petitioner s plea is rejected that the State lacks the vires to graft Section 174 into KSGST Act 2017. Petition dismissed.

Summary

The High Court of Kerala dismissed a batch of writ petitions challenging Section 174 of the KSGST Act and claiming demand was 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.