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2019 (1) TMI 1650 - KERALA HIGH COURTConstitutional validity of Section 174 of the KSGST Act - time limitation - Section 25(1) of the KVAT Act - HELD THAT:- The issue is squarely covered by the decision 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 KSGST Act, 2017. Petition dismissed.
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