TMI Blog2019 (5) TMI 1010X X X X Extracts X X X X X X X X Extracts X X X X ..... r to cancel the compounding etc. - 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 submitted that the learned Single Judge h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2018 - - - Dated:- 28-3-2019 - MR C. K. ABDUL REHIM AND MR R. NARAYANA PISHARADI, JJ. For The APPELLANT : ADVS. SRI. A. KUMAR SMTG. MINI(1748) SRI. P. J. ANILKUMAR SRI. P. S. SREE PRASAD For The RESPONDENTS : SPL. GP (TAXES) SRI. C. E. UNNIKRISHNAN JUDGMENT Abdul Rehim,J The petitioner in WP(C) No.15898/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition was dismissed through a common judgment passed in WP(C) No. 11335/2018 and connected cases, which is impugned herein. Learned counsel for the appellant submitted that, the judgment covers only the question of constitutional validity of Section 174 of the KSGST Act. It is submitted that the learned Single Judge has not adverted to the other grounds raised in the writ petition. The fact th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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