TMI Blog2019 (1) TMI 1650X X X X Extracts X X X X X X X X Extracts X X X X ..... STATE GOODS AND SERVICES TAX DEPARTMENT, ALUVA, THE COMMISSIOENR OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM, STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, THIRUVANANTHAPURAM, CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NEW DELHI X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that Section 174 of the KSGST Act is ultra vires of the State's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the KVAT Act. In some cases, both the grounds have been taken. 2. All counsel agree that the issues stand squarely covered against the petitioners by judgment dated 11th January 2019 in W.P. (C) No.11335 of 2018 and conn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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