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2019 (5) TMI 1071

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..... he 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 fresh consid .....

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..... 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 that it is in conflict with the provisions of the Constitution and is unsustainable. 3. The writ petition was dismissed along with a batch of other cases by holding that the is .....

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..... 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. The Registry is directed to post the writ petition before the learned Single Judge for a fresh decision on the above said question regarding challenge on the basis of the bar of limitation under Section 25(1) of the KVAT Ac .....

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