2019 (2) TMI 829 - HC - GST

Calling for records - applicability of time limitation under Section 25 of the KVAT Act 2003 - vires of clauses (d) and (e) of Section 174 of the Kerala Goods and Services Tax Act 2017 - existence of powers under erstwhile Entry 54 post 15.09.2017 - the decision 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 relied upon.

Summary

The Kerala High Court dismissed a writ petition filed by a partnership firm seeking various reliefs related to the constitutionality of certain provisions of the Kerala Goods and Services Tax Act. The petitioner's claims were rejected based on a previous judgment in a similar case. The court held that the provisions of the Constitution prevail over conflicting provisions of a statute, and any provisions in conflict with the Constitution are deemed unconstitutional. The petition was dismissed in line with the judgment in M/s. Sheen Golden Jewels (India) Pvt. Ltd. v. The State Tax Officer.