2019 (1) TMI 1579 - HC - GST

Vires of Section 174 of the KSGST Act - time limitation under Section 25(1) of the KVAT Act - HELD THAT - The issue is squarely covered by 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 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 Kerala High Court dismissed writ petitions challenging Section 174 of the KSGST Act and limitation under Section 25(1) of the KVAT Act, citing a previous judgment from January 11, 2019. The petitioners' arguments were found to be without merit.