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2019 (6) TMI 1267

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..... COURT - 2019 (29) G. S. T. L. 646 (Ker.) - Learned Single Judge had omitted to consider and adjudicate upon other grounds raised in the writ petition - Constitutional validity of Section 174 of the KSGST Act - time limitation - 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 COU .....

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..... 18 is in appeal challenging dismissal of the writ petition. The respondents herein are the respondents in the writ petition. 2. Ext.P3 order of assessment with respect to the year 2014-15 was challenged in the writ petition mainly contending that tax imposed against sale of medicine in the course of treatment done at the appellant's hospital, is bad and unsustainable in view of .....

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..... the writ petition. 5. The fact that the judgment in WP(C) No. 11335/2018 covers only the question of validity of Section 174 of the KSGST Act, is conceded by the learned Government Pleader appearing for the respondents. It is further conceded that, agianst the judgment in WP(C) No. 11335/2018 and connected cases, a lot of writ appeals filed are already admitted and is pending dispo .....

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