2019 (2) TMI 460

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..... 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. - WP(C). No. 620 of 2019 - .....

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..... ntry 54 List II of the Seventy Schedule to the Constitution , as it stood prior to the insertion of the revised entry by the Constitution (One Hundred and First Amendments) Act, 2016, do not exist from 8-09-17 so long as the erstwhile entry 54 had not been saved to validate actions taken under the repealed Act and ( v) issue any other relief that this Hon'ble High Court may deem fit .....

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