Legislative competence and limitation challenge under Kerala GST law failed as the court followed earlier binding reasoning.

The Kerala HC dismissed writ petitions challenging Section 174 of the Kerala State Goods and Services Tax Act, 2017 on the ground of legislative competence, and also rejecting the limitation objection based on Section 25(1) of the Kerala Value Added Tax Act, 2003. The court applied the ratio of an earlier judgment that had already covered the same issues, and therefore upheld the demand without accepting the jurisdictional or limitation challenges.

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Issues: Challenge to Section 174 of the Kerala State Goods and Services Tax Act, 2017 as being beyond legislative competence, and challenge to the demand as barred by limitation under Section 25(1) of the Kerala Value Added Tax Act, 2003.

Outcome: The writ petitions were dismissed by applying the ratio of the earlier judgment covering the same issues.

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