Mj Mathachan, Sebastian K.A.,n.A. Ummer, M/S. Madeckal Metals, A.K. Viswanath vs. Secretary Taxes Department, The State Tax Officer (Works Contract) , The State Tax Officer And Union Of India
(Kerala High Court, Kerala)
Petitioner / Applicant
Mj Mathachan, Sebastian K.A.,n.A. Ummer, M/S. Madeckal Metals, A.K. Viswanath
Respondent
Secretary Taxes Department, The State Tax Officer (Works Contract) , The State Tax Officer And Union Of India
Court
Kerala High Court
State
Kerala
Date
Jan 11, 2019
Order No.
WP(C).No. 19884 of 2018, 23483 of 2018
TR Citation
2019 (1) TR 2456
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.
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