2019 (2) TMI 327 – KERALA HIGH COURT – TMI – Vires of Articles 246A of the Constitution of India – Section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 – clauses (a), (b), (c), (d) and (e) of Sub Section 2 of Section 174 of the Kerala State Goods and Services Act 2017 – Held that:- The issues stand squarely covered against the petitioner by judgment in the matter of SHEEN GOLDEN JEWELS (INDIA) PVT. LTD. [2019 (2) TMI 300 – KERALA HIGH COURT] and connected cases and connected cases – petition dismissed. – WP(C). No. 589 of 2019 Dated:- 23-1-2019 – MR DAMA SESHADRI NAIDU. J. For The Petitioner : ADVS. SRI. A. KUMAR SRI. JOB ABRAHAM SMT. G. MINI(1748) SRI. AJAY V. ANAND SRI. P. J. ANILKUMAR AND SRI. P. S. SREEPRASAD For
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1125 (Act VII of 1125) providing for saving of the Kerala Value Added Tax Act 2003 and with regard to the effect of the repeal of the statutes specified in Section 174(1)(i) is illegal, ultra vires Article 246A of the Constitution of India and Section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 and also beyond the scope and scheme of the Kerala State Goods and Services Act 2017 (Act 20 of 2017) and is therefore to be rendered void and unenforceable. (iii) Declare that the authorities under the Taxes Department of the State of Kerala have no jurisdiction or powers to levy, assess and collect tax under the Kerala Value Added Tax Act, 2003 (Act 30 of 2004) enacted under Entry 54 of the State list of the 7th Schedule to t
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