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2019 (2) TMI 462 - 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.
The Kerala High Court dismissed writ petitions challenging Section 174 of the KSGST Act and claims barred by limitation under Section 25(1) of the KVAT Act, citing a previous judgment dated 11th January 2019.
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