M/s. SANGEETHA JEWELLERY Versus THE STATE TAX OFFICER S.G.S.T. DEPARTMENT, ADIMALI, IDUKKI, THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY ITS CHAIRMAN, NEW DELHI, THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI – 2019 (2) TMI 829 – KERALA HIGH COURT – TMI – Calling for records – applicability of time limitation under Section 25 of the KVAT Act, 2003 – vires of clauses (d) and (e) of Section 174 of the Kerala Goods and Services Tax Act 2017 – existence of powers under erstwhile Entry 54 post 15.09.2017 – the decision in the case of M/S. SHEEN GOLDEN JEWELS (INDIA) PVT. LTD. VERSUS THE STATE TAX
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of mandamus or any other appropriate writ, direction to stay any further steps pursuant to Ext.P1 pre-assessment notice. iii. To declare that clauses (d) and (e) of Section 174 of the Kerala Goods and Services Tax Act 2017 are inconsistent and contradictory with the provisions of Section 19 of the Constitution One Hundred and First Amendment Act, 2016 and hence they are ultravires to the Constitution of India. iv. To declare that the powers under erstwhile Entry 54 do not exist post 15.09.2017 and therefore the provisions of the Kerala Value Added Tax Act cannot be enforced after 15.09.2017 so long as the old Entry 54 has not been saved. v. To declare that when the provisions of Constitution are inconsistent with the provisions of a statute
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