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2019 (7) TMI 189 - HC - GSTValidity of Section 174 of the KSGST Act - Non-consideration of other grounds raised before the single member bench of the HC - Time limitation for completion of proceedings - HELD THAT:- The issue is already 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. A remittance of the writ petition for a fresh consideration and disposal on the grounds raised other than validity of Section 174, would suffice to meet the ends of justice - writ petition is restored on to the files of this Court.
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