2019 (1) TMI 1556 - HC - GST

Dismissal of Writ Petitions on KSGST and KVAT Acts by Judge Naidu

M/s. ZEIT IMPEX (P) LTD. And M. PRABHAKARAN AND OTHERS Versus THE STATE TAX OFFICER 1ST CIRCLE, PALAKKAD, THE COMMISSIOENR STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM AND CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, NEW DELHI AND OTHERS

The writ petitions challenging the validity of Section 174 of the KSGST Act and limitation under Section 25(1) of the KVAT Act were dismissed by Judge Mr. ... Constitutional Validity of Section 174 of KSGST Act - time limitation u/s 25(1) of the KVAT Act - HELD THAT:- The issue covered by the decision in the cas 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. Issues: Challenge to the validity of Section 174 of the KSGST Act and limitation under Section 25(1) of the KVAT Act.In a batch of writ petitions, the petitioners challenged Section 174 of the KSGST Act as ultra vires of the State's legislative power and contended that the demand was barred by limitation under Section 25(1) of the KVAT Act. Some cases raised both grounds for challenge. The counsel for all parties agreed that the issues were decisively settled against the petitioners by a previous judgment dated 11th January 2019 in a connected case.The judge, Mr. Dama Seshadri Naidu, dismissed the writ petitions by applying the ratio of the aforementioned judgment. The decision was based on the agreement of all counsel involved that the issues were conclusively addressed in the prior judgment, thereby resolving the challenges raised by the petitioners regarding the validity of Section 174 of the KSGST Act and the limitation under Section 25(1) of the KVAT Act.