2024 (5) TMI 1498 - SCH - GST

Legislative competence of the State Legislature and contrary to Section 19 of CAA 2016 - Constitution (101st Amendment) Act, 2016 (CAA) - Demand / Recovery of VAT after implementation of GST - Scope of saving clause under the GST Act - right or a vested right or accrued right to proceed to reopen assessments for enforcing the legal obligation/liability arising before 16.09.2016 or not - Section 174(2) of the KSGST Act - HELD THAT - Interim order to continue.