2019 (1) TMI 1586

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..... HELD THAT:- Issue decided 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 petitioner's plea is rejected that the State lacks the vires to graft Section 174 into KSGST Act, 2017 - petition dismissed. - WP(C). 41831, 34962, 35233, 35633, 36432, 36633, 36634, 37634, 380 .....

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..... Other Present: Addl. AG K.K. Ravindranath., SPL. G.P. SRI. C.E. Unnikrishnan., Gp Dr. Thushara James., Addl. Solicitor General Sri.K.M. Natraj., CGC., Jaishankar V. Nair. JUDGMENT In this batch of writ petitions the petitioners 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 .....

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