M/s. TRANSASIA BIO MEDICALS LTD.,. DHANESH,. COOKING SYSTEMS,. M/s. SMS RUBBERS,. INTECH INTERIOR CONTRACTORS PVT LTD,. KERALA ELECTRICAL AND ALLIED ENGINEERING COMPANY LTD.,. NASIMON. B,. INDIRA DEVI A. V.,. AJAYAKUMAR P.A AND OTHERS Versus STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT,. THIRUVANANTHAPURAM,. THE COMMISSIONER STATE GOODS AND SERVICE TAX,. THIRUVANANTHAPURAM,. ASSISTANT COMMISSIONER (ASSESSMENT) COMMERCIAL TAXES, SPECIAL CIRCLE-1, ERNAKULAM AND INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES,. ERNAKULAM – 2019 (2) TMI 462 – 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 sq
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USHARA JAMES JUDGMENT 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. – Case laws – Decisions – Judgements – Orders – Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – T
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