Binding precedent defeats legislative competence and limitation challenges in GST-related writ petitions.

Challenge to Section 174 of the Kerala State GST Act, 2017 was rejected because the issue was treated as covered by an earlier binding judgment, and the Court accepted that decision as governing the State's legislative competence objection. The limitation plea under Section 25(1) of the KVAT Act was also rejected for the same reason, the Court holding that the earlier judgment had already answered the point against the petitioners. As both challenges failed on the basis of the prior decision, the writ petitions were dismissed.

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Issues: (i) Whether Section 174 of the Kerala State Goods and Services Tax Act, 2017 was ultra vires the State's legislative power. (ii) Whether the demand was barred by limitation under Section 25(1) of the KVAT Act.

Issue (i): Whether Section 174 of the Kerala State Goods and Services Tax Act, 2017 was ultra vires the State's legislative power.

Analysis: The challenge was stated to be covered by an earlier decision of the Court dated 11 January 2019 in connected writ petitions, which counsel accepted as governing the issue.

Conclusion: The challenge to Section 174 of the Kerala State Goods and Services Tax Act, 2017 was rejected.

Issue (ii): Whether the demand was barred by limitation under Section 25(1) of the KVAT Act.

Analysis: The limitation plea was also treated as covered against the petitioners by the earlier judgment relied on by all counsel.

Conclusion: The plea of limitation under Section 25(1) of the KVAT Act was rejected.

Final Conclusion: The writ petitions did not succeed and were dismissed in accordance with the earlier binding decision covering the raised challenges.

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