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2022 (7) TMI 1504 - HC - GSTValidity of 101st Constitutional Amendment of the Kerala State Goods and Services Tax Act, 2017 - enforceability of provisions of the Kerala Value Added Tax Act, 2003 (KVAT Act) only until the expiry of one year from the date on which the nationwide goods and service tax was implemented or until the amendment was repealed by a competent legislature? - constitutional validity of orders u/s 25(1) of the KVAT Act, 2003 for the assessment years from 2013-14 to 2016-17. HELD THAT:- The aforesaid challenge of 101st Constitutional Amendment of the Kerala State Goods and Services Tax Act, 2017 has been considered by this Court in M/S. SHEEN GOLDEN JEWELS (INDIA) PVT. LTD. VERSUS THE STATE TAX OFFICER (IB) -1, AND OTHERS [2019 (2) TMI 300 - KERALA HIGH COURT] and decided against the petitioner. Hence, in view of the judgment in Sheen Golden Jewels, the petitioner is not entitled to get any relief against the said challenge. 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 the appellate authority and it is opined that, the writ petition can be disposed of directing the petitioner to approach the statutory authorities by way of appeal. Petition disposed off.
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