2022 (7) TMI 1504

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..... ioner: By Advs. Dr. K.P. Pradeep, Sri. T.T. Biju, Sri. K.P. Kesavan Nair, Smt. Neena Arimboor, Sri. Sanand Ramakrishnan, Smt. T. Thasmi. For the Respondents: Smt. Resmitha R. Chandran - GP JUDGMENT The writ petition is filed by the petitioner mainly challenging 101st Constitutional Amendment of the Kerala State Goods and Services Tax Act, 2017 stating that the provisions of the Kerala Value A .....

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..... (IB)-1, Investigation Branch, Thiruvananthapuram and others [2019 KHC 205] and decided against the petitioner. Hence, in view of the judgment in Sheen Golden Jewels (supra), the petitioner is not entitled to get any relief against the said challenge. 4. However, as far as Exts. P1 to P4 orders passed by the second respondent are concerned, the petitioner has to avail the remedy of appeal before t .....

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..... iew while considering the petition for condonation of delay, taking into account the pendency of the writ petition before this Court and pass appropriate orders so that the statutory remedy of appeal is not lost to the petitioner. No coercive steps shall be taken to recover the amount covered by Exts. P1 to P4 for a period of two months from the date of receipt of a copy of this judgment. In cas .....

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