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2019 (5) TMI 1010

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..... 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 has not a .....

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..... - 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.15898/2018 is the appellant herein challenging the judgment dated 11.1.2019 dismissing the writ petition. The responde .....

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..... 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 that no grounds other than the constitutional validity of Section 174 of the KSGST Act was considered by the learned Single Judge, is fairly admit .....

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