2019 (4) TMI 1325

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..... MI 1325 - KERALA HIGH COURT - TMI - Constitutional Validity of Section 174 of KSGST Act - time limitation u/s 25(1) of the KVAT Act - HELD THAT:- The issue covered by the decision in the cas 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 petitioner's plea is rejected that the S .....

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..... hallenged in the writ petition contending that the assessment stands barred by limitation provided under Section 25(1) of the Kerala Value Added Tax Act(hereinafter referred to as 'the KVAT Act'). Inter alia, the appellant challenged constitutional validity of Section 174 of the Kerala State General Sales Tax Act(KSGST Act, for short). 3. The writ petition was dismissed a .....

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..... ourt in various writ appeals filed. Under such circumstances, we think it appropriate to remit the writ petition for a fresh consideration and disposal by the Single Judge on the above said question, other than validity of Section 174. 5. Hence, the above writ appeal is hereby allowed and the impugned judgment in W.P.(C) No.25748/2018, dated 11th January, 2019 is hereby set aside. .....

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