M/s. TECPRO INFRA PROJECTS LTD. (FORMERLY KNOWN AS BESL INFRA PROJECTS LTD) Versus STATE TAX OFFICER STATE GST DEPARTMENT OF KERALA, ALUVA, THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM, STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT SECRETARIAT, THIRUVANANTHAPURAM AND CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, NEW DELHI – 2019 (3) TMI 488 – 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
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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 Sec.19 of the Constitution One Hundred and First Amendment Act 2016 and hence they are ultravires to the Constitution of India. iii) 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. iv) To declare that when the provisions of Constitution are inconsistent with the provisions of a statute, the provisions of Constitution will prevail over the provisions of statute and so provisions of Sec.174 of the Kerala Goods and Service T
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