TMI Blog2019 (2) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... - TMI - Calling for records - applicability of time limitation under Section 25 of the KVAT Act, 2003 - vires of clauses (d) and (e) of Section 174 of the Kerala Goods and Services Tax Act 2017 - existence of powers under erstwhile Entry 54 post 15.09.2017 - the decision 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 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay any further steps pursuant to Ext.P1 pre-assessment notice. iii. To declare that clauses (d) and (e) of Section 174 of the Kerala Goods and Services Tax Act 2017 are inconsistent and contradictory with the provisions of Section 19 of the Constitution One Hundred and First Amendment Act, 2016 and hence they are ultravires to the Constitution of India. iv. To declare that the powe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of India is subservient to section 19 of the Constitution Amendment Act and so any provision in section 174 which are contradictory to section 19 is unconstitutional. vii. To pass such other order or direction as this Hon'ble Court may deem fit in the circumstances of the case. In the light of the judgment in M/s. Sheen Golden Jewels (India) Pvt. Ltd. V The State Tax Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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