TRENTIN JOHN Versus STATE TAX OFFICER STATE GST DEPARTMENT, PONKUNNAM, KOTTAYAM, STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, THIRUVANANTHAPURAM AND UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NEW DELHI – 2019 (2) TMI 460 – KERALA HIGH COURT – TMI – Vires of Section 174 of the KSGST Act – power of State to graft the section – demand barred by time limitation u/s 25(1) of the KVAT Act – Held that:- The issue is squarely covered by the decision in the case of M/S. SHEEN GOLDEN JEWELS (INDIA) PVT. LTD. VERSUS THE STATE TAX OFFICER (IB) -1, AND OTHERS [2019 (2) TMI 300 – KERALA HIGH COURT], where it was held that the State do not lack the vires to graft Section 174 into KSGST Act, 2017 –
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State Legislature under Entry 54 List II of the Seventy Schedule to the Constitution , as it stood prior to the insertion of the revised entry by the Constitution (One Hundred and First Amendments) Act, 2016, do not exist from 8-09-17 so long as the erstwhile entry 54 had not been saved to validate actions taken under the repealed Act and (v) issue any other relief that this Hon'ble High Court may deem fit to grant in the facts and circumstances of the case. 2. Both counsel agree that the issues stand squarely covered against the petitioner by judgment dated 11th January 2019 in W.P.(C) No.11335 of 2018 and connected cases. I, therefore, dismiss the writ petition applying the ratio of the judgment referred to above. – Case laws – Deci
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