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2018 (10) TMI 1133 - HC - GSTVires of Section 174(1)(i) and Section 174(2) of the Kerala State Goods and Services Tax Act, 2017 - contravention of Sections 17(b)(ii) and 19 of the Constitution Act, 2016 - Time limitation - Held that:- The issue of limitation raised in this writ petition thus stands squarely answered and in the petitioner's favor. Once a lis can be disposed of, and a grievance can be redressed, on the statutory adjudication, the other issues, especially involving constitutional validity, need not be addressed. The canon of constitutional avoidance is well established. Petition allowed on the issue of limitation.
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