TMI Blog2019 (5) TMI 1071X X X X Extracts X X X X X X X X Extracts X X X X ..... the KSGST Act - Time limitation - 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 appropriate to remit the matter for a fres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents in the writ petition. 2. Ext.P1 pre-assessment notice was challenged mainly contending that the assessment proposed is barred by the limitation provided under Section 25(1) of the Kerala Value Added Tax Act, 2003(KVAT Act). Inter alia, the appellant challenged the validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017 (KSGST Act), based on a contention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nces, we think it is appropriate to remit the matter for a fresh consideration and disposal by the Single Judge, on the question of limitation provided under Section 25(1) of the KVAT Act. 5. Hence, the above writ appeal is hereby allowed. The impugned judgment in W.P.(C)No.26416 of 2018 dated 25.01.2019 is hereby set aside. The writ petition is restored on the files of this court. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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