2019 (2) TMI 1153

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..... T, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM, CENTRAL BOARD OF EXCISE AND CUSTOMS, NEW DELHI, THE STATE TAX OFFICER SGST DEPARTMENT, KODUNGALLUR, STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM AND THE STATE TAX OFFICER (WC) , ERNAKULAM
GST
2019 (2) TMI 1153 - KERALA HIGH COURT - TMI
KERALA HIGH COURT - HC
Dated:- 4-2-2019

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..... etitioners have questioned various assessment proceedings. The challenge is on either or both of these grounds that Section 174 of the KSGST Act is ultra vires of the State's legislative power; that the demand is barred by limitation under Section 25(1) of the KVAT Act. 2. All counsel now agree that the issues stand squarely covered against the petitioners by judgment dated 11th January 2019 .....

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