Validity challenge to Kerala GST transitional provision and limitation plea failed under an earlier binding judgment.

Validity of Section 174 of the Kerala State Goods and Services Tax Act and the plea of limitation under Section 25(1) of the Kerala Value Added Tax Act were rejected, as the Kerala High Court applied its earlier binding judgment. The writ petitions challenging those provisions were dismissed, confirming that the prior decision governed the controversy and left no basis for relief on the statutory validity or limitation objections.

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Outcome: The writ petitions challenging the validity of Section 174 of the Kerala State Goods and Services Tax Act and the plea of limitation under Section 25(1) of the Kerala Value Added Tax Act were dismissed by applying the earlier binding judgment.

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