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TMI Blog2019 (1) TMI 1592X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 - KERALA HIGH COURT - TMI - Vires of Section 174 of the KSGST Act - time limitation under Section 25(1) of the KVAT Act - HELD THAT:- The 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 gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS 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 on the ground that the demand is barred by limitation under Section 25(1) of the KVAT Act. In some c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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