2019 (2) TMI 327

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..... t, 2016 - clauses (a), (b), (c), (d) and (e) of Sub Section 2 of Section 174 of the Kerala State Goods and Services Act 2017 - Held that:- The issues stand squarely covered against the petitioner by judgment in the matter of SHEEN GOLDEN JEWELS (INDIA) PVT. LTD. [2019 (2) TMI 300 - KERALA HIGH COURT] and connected cases and connected cases - petition dismissed. - WP(C). No. 589 of 2019 - - - Date .....

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..... tion 3 of section 174 of the Kerala State Goods and Services Act 2017 (Act 20 of 2017) in so far as it provides for application of Section 4 of the Interpretation and General Clauses Act 1125 (Act VII of 1125) providing for saving of the Kerala Value Added Tax Act 2003 and with regard to the effect of the repeal of the statutes specified in Section 174(1)(i) is illegal, ultra vires Article 246A of .....

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..... Declare that the amendment as per the Kerala Finance Act, 2018 (Act V of 2018 dated 31/3/2018) vide sub clause 4 of Section 10 therein to the third proviso to sub-section (1) of section 25, by substituting the words and figures 31st March, 2019 is void, unconstitutional and without authority of law and is unenforceable. ( v) Issue a Writ of Certiorari, or such other appropriate Writ, .....

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