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2019 (5) TMI 1071 - HC - GSTConstitutional validity of Section 174 of the KSGST Act - Time limitation - HELD THAT:- The issue decided 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. It is appropriate to remit the matter for a fresh consideration and disposal by the Single Judge, on the question of limitation provided under Section 25(1) of the KVAT Act.
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