2019 (2) TMI 462

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..... MMISSIONER (ASSESSMENT) COMMERCIAL TAXES, SPECIAL CIRCLE-1, ERNAKULAM AND INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES,. ERNAKULAM - 2019 (2) TMI 462 - KERALA HIGH COURT - TMI - Vires 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 .....

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..... s have laid challenge, amongst others, on the ground that Section 174 of the KSGST Act is ultra vires of the State's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the KVAT Act. In some cases, both the grounds have been taken. 2. All counsel agree that the issues stand squarely covered against the petitioners by judgment dated 11th Januar .....

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