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<h1>Kerala High Court Upholds KSGST Act Section 174 & KVAT Act Section 25(1) Limitation</h1> <h3>T. Sasidharan, M/s. Orient Electric Ltd., Joe Electrical Sales Corporation, M/s. Increations Designs And Contracts (Pvt.) Ltd., Sri. Georgekutty. N.P M/s. Speon Engineering And Ors. Versus Central Board Of Indirect Taxes & Customs, The Assistant Commissioner Of Commercial Taxes And The Commissioner Of State Taxes,</h3> T. Sasidharan, M/s. Orient Electric Ltd., Joe Electrical Sales Corporation, M/s. Increations Designs And Contracts (Pvt.) Ltd., Sri. Georgekutty. N.P M/s. ... The Kerala High Court dismissed writ petitions challenging Section 174 of the KSGST Act and limitation under Section 25(1) of the KVAT Act, citing a previous judgment from January 11, 2019. The petitioners' arguments were found to be without merit.