2019 (2) TMI 328

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..... >WP(C). No. 590 of 2019 - -
GST
MR DAMA SESHADRI NAIDU, J. For The Petitioner (s) : ADVS. SRI. P. S. SOMAN SMT. T. RADHAMONY SRI. K. SUNDAR SRI. V. SATHEESH For the Respondent (s) SRI. SREELAL N. WARRIER, SC AND GP DR. THUSHARA JAMES JUDGMENT The petitioner, a business concern, has sought the following reliefs: "(i) To call for the records leading to the issuance of Exhibit-P1 order a .....

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..... only will prevail and hence Section 174 of the Kerala Goods and Service Tax Act 2017 to the extent to which they are in conflict with Constitution are bad in law; (v) to declare that as Section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 is having supremacy over the rest of the Sections of the Constitution (One Hundred and First Amendment) Act, 2016, the provisions passe .....

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