2018 (10) TMI 1133 – KERALA HIGH COURT – TMI – Vires of Section 174(1)(i) and Section 174(2) of the Kerala State Goods and Services Tax Act, 2017 – contravention of Sections 17(b)(ii) and 19 of the Constitution Act, 2016 – Time limitation – Held that:- The issue of limitation raised in this writ petition thus stands squarely answered and in the petitioner's favor.
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Once a lis can be disposed of, and a grievance can be redressed, on the statutory adjudication, the other issues, especially involving constitutional validity, need not be addressed. The canon of constitutional avoidance is well established.
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Petition allowed on the issue of limitation. – W.P.(C) No. 25972 of 2018 (V) Dated:- 7-8-2018 – MR DAMA SESHADRI NAIDU, J. For
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t, 2016; and strike down the same. ii. Issue a writ of mandamus or any other appropriate writ, order or direction declaring Section 174(2) of the Kerala State Goods and Services Tax Act, 2017 as being unconstitutional for contravention of Sections 17(b)(ii) and 19 of the Constitution (One Hundred and First Amendment) Act, 2016; and strike down the same. iii. Issue a writ of mandamus or any other appropriate writ, order or direction setting aside the impugned 'Posting Notice' in Exhibit P1. iv. Issue such other and further reliefs as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case; v. Award costs to the petitioners" 2. A learned Division Bench of this Court in M/s. Cholayil Pvt. Ltd v. T
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