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
GST
2019 (3) TMI 488 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 1-3-2019
WP(C). No. 6385 of 2019
GST
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : ADV. SRI. BEJOY CHERIYAN
For The Respondent : GP DR. THUSHARA JAMES
JUDGMENT
In this writ petition the petitioner has approached this Court with the following relie
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ax 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 Tax Act 2017 to the extent to which they are in conflict with the provisions of Constitution, are bad in law.
v) To declare that as Sec.19 of the Constitution Amendment Act is having supremacy over the rest of Sections of Constitution Amendment Act, the provisions passed under Sec.174 invoking Article 246A of the Constitution of India is subservient to Sec.19 of the Constitution Amendment Act and so any pro
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