2019 (5) TMI 1071

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..... 29-3-2019
WA. No. 948 of 2019 - -
GST
MR C. K. ABDUL REHIM AND MR R. NARAYANA PISHARADI, JJ. For The APPELLANT : ADV. SRI. N. MURALEEDHARAN NAIR For The RESPONDENTS : SRI. THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS AND SRI. C. E. UNNIKRISHNAN, SPL. GP (TAXES) JUDGMENT C. K. Abdul Rehim, J: The petitioner in W.P. (C). No.26416 of 2018 is the appellant herein, .....

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..... cted cases, dated 11.01.2019. Learned counsel for the appellant contended that, the judgment in W.P. (C)No.11335/2018 covers only the question regarding constitutional validity of Section 174 of the KSGST Act and it does not considered the question of limitation based on the factual aspects, as contemplated under Section 25(1) of the KVAT Act. The above aspect is fairly considered by learned Speci .....

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