2019 (6) TMI 1304

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..... ds 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 COURT ] where it was held that The petitioner's plea is rejected that the State lacks the vires to graft Section 174 in .....

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..... ging the judgment dismissing the writ petition. Respondents herein are the respondents in the writ petition. 2. Ext.P1 order of assessment with respect to the year 2008-09 was challenged in the writ petition mainly contending that the proceedings was initiated beyond the time limit stipulated under Section 25(1) of the Kerala Value Added Tax Act,2003[KVAT Act] inter alia the petiti .....

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..... s also conceded that, from the judgment in W.P.(C) No.11335 of 2018 and connected cases, a lot of writ appeals are admitted and pending disposal before this Court. 4. We are of the considered opinion that, the questions raised other than the validity of Section 174 of the KSGST Act need to be considered by the learned Single Judge of course the validity of Section 174 will depend u .....

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