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2023 (4) TMI 861 - HC - GSTLegislative competence of the State Legislature and contrary to Section 19 of CAA 2016 - Constitution (101st Amendment) Act, 2016 (CAA) - Demand / Recovery of VAT after implementation of GST - Scope of saving clause under the GST Act - right or a vested right or accrued right to proceed to reopen assessments for enforcing the legal obligation/liability arising before 16.09.2016 or not - Section 174(2) of the KSGST Act - HELD THAT:- The very same points arise in the instant batch of appeals. Hence, by adopting the reasoning, conclusion and observation recorded in SHEEN GOLDEN JEWELS [2022 (12) TMI 1137 - KERALA HIGH COURT], the appeals stand dismissed.
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