J.R. Traders, S. Mani, S. Mani And Others vs. The State Of Krala, Commissioner Of Kerala, Goods And Service Tax Council, State Tax Officer And Others
(Kerala High Court, Kerala)
Petitioner / Applicant
J.R. Traders, S. Mani, S. Mani And Others
Respondent
The State Of Krala, Commissioner Of Kerala, Goods And Service Tax Council, State Tax Officer And Others
Court
Kerala High Court
State
Kerala
Date
Jan 22, 2019
Order No.
WP(C) 25233, 15971, 15972, 15974, 18773, 18972, 19372, 19375, 19974/2018, 20573, 24573/2018, 37570, 37767, 37969, 38570, 39969, 39970, 40366, 40568/2018, 41966/2018
TR Citation
2019 (1) TR 2469
Related HSN Chapter/s
N/A
Related HSN Code
N/A
In this batch of writ petitions the petitioners have laid challenge, amongst others, on 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 connected cases. I, therefore, dismiss the writ petitions applying the ratio of the judgment referred to above.
