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TMI Blog2019 (7) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings - HELD THAT:- The issue is already 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. A remittance of the writ petition for a fresh consideration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs of assessment and demand notices issued with respect to the years 2011-12 and 2012-13 were under challenge in the writ petition. One of the main grounds raised was that, the assessment proceedings was initiated beyond the time limit stipulated under Section 25(1) of the Kerala Value Added Tax Act (KVAT Act). Inter alia, the appellant challenged constitutional validity of Section 174 of the Kera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to the year 2011-12, the challenge on the basis of limitation question need to be looked into. 4. Fact that the judgment in WP(C) No.11335/2018 and connected cases covers only the question of validity of Section 174 of the KSGST Act, is conceded by the learned Government Pleader appearing on behalf of the respondents. It is also conceded that a large number of writ appeals filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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