Elappunkal Stores, Nedumkunnam, Mr. Reji K.R, M/s. Shyama Traders Versus State Tax Officer, The Commissioner State Goods And Service Tax Department, The Inspecting Assistant Commissioner, State Of Kerala, Union Of Inidia, Elappunkal Stores, Nedumkunnam, Mr. Reji K.R, M/s. Shyama Traders, A.V. JOB, Komala Bakery And Hotel, Keerippattu Traders, M/s. Seemas Wedding Collections, M/s. Swapna Jewellery And Mount Carmel Cashews Versus State Tax Officer, The Commissioner State Goods And Service Tax Department, The Inspecting Assistant Commissioner, State Of Kerala, Union Of Inidia, Assistant Commissioner (Assessment), The Secretary, Tax Department, Government Of Kerala, Central Board Of Excise And Customs Department Of Revenue And The Deputy Tahsil
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ri. V.Devananda Narasimham, Sri. P.H.Riyas For The Petitioner.
Addl. AG K.K. Ravindranath., Sri. C.E. Unnikrishnan., Dr. Thushara James., Sri Sreelal Warrier For The Respondent.
JUDGMENT
[WP(C).40023/2018, WP(C).40224/2018, WP(C).40230/2018, WP(C).40425/2018, WP(C).40827/2018, WP(C).41423/2018, WP(C).41621/2018, WP(C).41823/2018, WP(C).41828/2018, WP(C).42229/2018 ]
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 s
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