2019 (1) TMI 1561 - HC - GST

Vires of Section 174 of the KSGST Act - time limitation under Section 25(1) of the KVAT Act - HELD THAT - Reliance placed 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 graft Section 174 into KSGST Act 2017 - petition dismissed.

Summary

The Kerala High Court dismissed a batch of writ petitions challenging Section 174 of the KSGST Act and claiming demands were barred by limitation under Section 25(1) of the KVAT Act. The decision was based on a previous judgment from January 11, 2019.