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2019 (2) TMI 460 - HC - GSTVires of Section 174 of the KSGST Act - power of State to graft the section - demand barred by time limitation u/s 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 it was held that the State do not lack the vires to graft Section 174 into KSGST Act, 2017 - petition dismissed.
Issues:
Petitioner seeks reliefs including quashing of certain orders, staying actions under KVAT Act, challenging the constitutionality of certain provisions of GST Act, and questioning the power of the State Legislature. Analysis: 1. The petitioner sought various reliefs, including quashing certain orders, staying actions under the KVAT Act, and challenging the constitutionality of specific provisions of the Kerala State Goods and Services Tax Act, 2017. The petitioner also questioned the power of the State Legislature under Entry 54 List II of the Constitution. 2. Both counsels acknowledged that the issues raised by the petitioner were already addressed in a previous judgment dated 11th January 2019 in a connected case. The court noted that the issues raised by the petitioner were squarely covered by the previous judgment. 3. In light of the previous judgment, the court dismissed the writ petition, applying the legal principles and ratio decidendi established in the earlier case. The court's decision was based on the fact that the issues raised by the petitioner had already been conclusively decided in the previous judgment, and there was no need to revisit the same legal issues. 4. The court's decision to dismiss the writ petition implies that the reliefs sought by the petitioner, including quashing certain orders, staying actions under the KVAT Act, and challenging the constitutionality of specific provisions of the GST Act, were not granted. The court's reliance on the previous judgment indicates a consistent application of legal principles and precedents in similar cases, ensuring uniformity and predictability in judicial decisions.
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