M/s. ARCHANA RESIDENCY Versus REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NEW DELHI AND THE ASSISTANT COMMISSIONER, CGST AND CENTRAL EXCISE, IDUKKI DIVISION, MUVATTUPUZHA 2019 (2) TMI 1155 – KERALA HIGH COURT – TMI – Vires of Section 174 of the KSGST Act – time limitation – Section 25(1) of the KVAT Act – Held that:- The issue decided 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 petitioner's plea is rejected that the State lacks the vires to graft Section 174 into KSGST Act, 2017 – petition dismissed – decided against petitioner. – WP(C). No. 4581 of 2019 Dated:- 15-2-2019 – MR DAMA
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he Constitution of India as amended by the Constitution (One and Hundred and First Amendment) Act, 2016; and (iii) Issue a writ of mandamus or any other appropriate writ, direction or order commanding the respondents to refrain from demanding or collecting the amounts demanded in Exhibit P3 notice in any manner; and (iv) grant such other and incidental reliefs as this Hon'ble court may deem fit, just and necessary in the peculiar facts and circumstances of this case;and (v) to allow this writ petition (civil) with costs to the petitioner" 2. In the light of the judgment in M/s. Sheen Golden Jewels (India) Pvt. Ltd. v. The State Tax Officer (IB)-1 (2019 (2) TMI 300 – KERALA HIGH COURT) Judgment dated 11.01.2019 in W.P.(C) No.11335/2
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