2019 (1) TMI 140

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..... M AND UNION OF INDIA, REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE MINISTRY OF FINANCE, NEW DELHI
GST
2019 (1) TMI 140 - KERALA HIGH COURT - [2019] 63 G S.T.R. 204 (Ker)
KERALA HIGH COURT - HC
Dated:- 21-11-2018
WP (C). No. 31227 of 2018 - -
GST
MR DAMA SESHADRI NAIDU, J. For The Petitioner : ADVS. SRI. K. M. FIROZ, AHAMED FAZIL AND M. SHAJNA JUDGMENT The petiti .....

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..... d plastic mats (RP Mats or RP Plastic Mats for short) comes under HSN code No.4601 of Customs Tarriff Act, 1975. (iv) To declare that Sections 129 and 130 of Kerala Goods and Service Tax Act, 2017 and Central Goods and Service Tax Act, 2017 and related provisions the Rules made relating to that are unreasonable, arbitrary, illegal and unconstitutional being violative of Articles 14 and 265 of t .....

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..... , 2017. (viii) To declare that Rule 140 of the Kerala Goods and Service Tax Rules, 2017 issued under Kerala Goods and Service Tax Ordinance, 2017, is not enforceable after the enactment of Kerala Goods and Service Tax Act, 2017 after the lapse of the Kerala Goods and Service Tax Ordinance, 2017. (ix) To issue a direction to the respondents not to implement or not to insist on Rule 140 of the .....

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