2019 (1) TMI 1752

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..... 174 of the KSGST Act - vires of State's legislative power - time limitation under Section 25(1) of the KVAT Act - HELD THAT:- The issue covered 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 The petitioner's plea is rejected that the State lacks the vires to graft Section 174 into KSG .....

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..... 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 cases, both the grounds have been taken. 2. All counsel agree that the issues stand squarely covered against the petitioners by judgment dated 11th January 2019 in W.P.(C) No.11335 of 2018 and connected cases. I, therefore, dismiss the wri .....

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