KRISHNA PRASAD S Versus STATE TAX OFFICER, THIRUVANANTHAPURAM, THE COMMISSIONER STATE GST DEPARTMENT, THIRUVANANTHAPURAM, STATE OF KERALA REPRESENTED BY SECRETARY (TAXES) , THIRUVANANTHAPURAM AND CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, NEW DELHI – 2019 (3) TMI 487 – KERALA HIGH COURT – TMI – Constitutionality of section 174 of KGST Act and 101st Constitutional Amendment – Jurisdiction – power to enact section 174 of KGST Act – Held that:- Identical 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 A
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6 and hence they are ultravires to the Constitution of India. iii. Declare that the powers under the erstwhile Entry 54 do not exist post 15.9.2017 and therefore the provisions of the Kerala Value Added Tax Act, 2003 cannot be enforced after 15.9.2017 since the old entry is not saved. iv. Declare that as Section 19 of the Constitution (One Hundred and first amendment) Act, 2016 is having supremacy over rest of the sections of Constitution (One Hundred and first amendment) Act, 2016, the provision passed under section 174 invoking Article 246A of the Constitution of India (One Hundred and first amendment) Act, 2016 and so any provisions in section 174 which are contradictory to section 19 of the Constitution (One Hundred and first amendment)
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