Challenge to GST saving clause and KVAT limitation plea dismissed following earlier High Court ratio

Writ petitions challenging section 174 of the Kerala State Goods and Services Tax Act and raising a limitation plea under section 25(1) of the Kerala Value Added Tax Act were dismissed. The HC applied the ratio of its earlier judgment, indicating that the same legal position governed both the statutory challenge and the limitation objection. The dismissal left the earlier interpretation of section 174 and the limitation bar under section 25(1) undisturbed.

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Outcome: The writ petitions were dismissed applying the ratio of the earlier judgment on the challenge to section 174 of the Kerala State Goods and Services Tax Act and the limitation plea under section 25(1) of the Kerala Value Added Tax Act.

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