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2019 (6) TMI 1304

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GST
MR C. K. ABDUL REHIM AND MR R. NARAYANA PISHARADI, JJ. For The Appellant : ADVS. SRI. K. N. SREEKUMARAN, SRI. N. SANTHOSHKUMAR AND SRI. P. J. ANILKUMAR (A-1768) For The Respondents : SPL GP (TAXES). SRI. C. E. UNNIKRISHNAN JUDGMENT C. K. ABDUL REHI M, J. Petitioner in W.P.(C) No.28346 of 2018 is the appellant herein challenging the judgment dismissing the writ petition. Respond .....

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..... ct to constitutional validity of Section 174 of KSGST Act. It is pointed out that the learned Single Judge had omitted to consider the contention raised based on the question of limitation under Section 25(1) of the KVAT Act. The above aspect is fairly conceded by the learned Special Government Pleader (Taxes). It is also conceded that, from the judgment in W.P.(C) No.11335 of 2018 and connected c .....

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