2019 (4) TMI 466

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... la Value Added Tax Act, 2003 - KVAT Act - Held that:- The only question considered was regarding validity of Section 174 of the Kerala State Goods and Services Tax Act and that the ground raised in the present writ petition challenging the pre-assessment on the basis of bar of limitation under Section 25 (1) of the KVAT Act, was not considered - the matter need to be remitted for fresh considerati .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hort). Inter alia, there was challenge against the constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act. The above writ petition was dismissed along with a batch of other cases by the Single Judge by holding that the issue stands covered through the judgment in W.P (C) No.11335/2018 and connected cases, dated 11-01-2019. 3. Learned counsel for the appellant subm .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X