2019 (7) TMI 189

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..... ember bench of the HC - Time limitation for completion of 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 .....

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..... ment with respect to the year 2011- 12 was under challenge in the writ petition, mainly contending that the order is unsustainable because the proceedings was initiated beyond the time limit stipulated in Section 25(1) of the Kerala Value Added Tax Act ('KVAT Act' for short). Inter alia, the appellant challenged the constitutional validity of Section 174 of the Kerala State Goods and Servi .....

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..... eded that a large number of writ appeals arising from the said judgment is pending disposal before this Court. 4. Under the above circumstances, we are of the considered opinion that, a remittance of the writ petition for a fresh consideration and disposal on the grounds raised other than validity of Section 174, would suffice to meet the ends of justice. Hence, the .....

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