2019 (3) TMI 1761

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..... AND OTHERS [ 2019 (2) TMI 300 - KERALA HIGH COURT] where The petitioner's plea is rejected that the State lacks the vires to graft Section 174 into KSGST Act, 2017. The writ petition need to be remitted for a fresh consideration on the question of bar of limitation provided under Section 25(1) of the KVAT Act - Appeal allowed. - WA. No. 806 of 2019 - - - Dated:- 15-3-2019 - Mr. Just .....

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..... Judge along with a batch of other cases by following the judgment in W.P(C) No. 11335/2018 and connected cases. But the judgment in W.P(C) No.11335/2018 had only dealt with the question of validity of Section 174 of the Kerala State Goods and Service Tax Act, 2017 and the question of limitation under Section 25(1) of the KVAT Act was not considered therein. The learned Special Government Pleader ( .....

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