2019 (9) TMI 1086

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..... KERALA HIGH COURT - TMI
KERALA HIGH COURT - HC
Dated:- 5-9-2019
WA. No. 1133 OF 2019 - -
GST
Constitutional validity of Section 174 of the Kerala Goods and Service Tax Act - time limitation - HELD THAT:- Since the grounds raised in the writ petition, other than one relating to the constitutional validity of Section 174 of KSGST Act, were not considered by the learned Single Judge, .....

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..... e pleased to recall the order reserving the case for pronouncement of the judgment and we dispose of the appeal as follows: 2. Exts.P1 and P2 orders imposing penalty with respect to the assessment years 2009-10 and 2010-11 were under challenge in the writ petition, mainly on the ground that the proceedings was initiated beyond the limitation stipulated under Section 67 of the Kerala Value Added .....

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..... leader appearing for the respondents 1 to 3 and 5 had fairly conceded that, question decided in the judgment in W.P(C) No. 11335/2018 pertains only with respect to the constitutional validity of Section 174. It is also conceded that a large number of writ appeals are pending disposal before this court, filed against the said judgment. 4. Since the grounds raised in the writ petition, other than .....

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