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of <h1>Kerala High Court Upholds Validity of Section 174 KSGST Act</h1> The High Court of Kerala dismissed writ petitions challenging Section 174 of the KSGST Act as ultra vires and time-barred under Section 25(1) of the KVAT ... Vires of Section 174 of the KSGST Act - time limitation - Section 25(1) of the KVAT Act - HELD THAT:- The issue decided in the case of M/S. SHEEN GOLDEN JEWELS (INDIA) PVT. LTD. VERSUS THE STATE TAX OFFICER (IB) -1, AND OTHERS [2019 (2) TMI 300 - KERALA HIGH COURT] where it was held that the petitioner's plea is rejected that the State lacks the vires to graft Section 174 into KSGST Act, 2017 - petition dismissed. The High Court of Kerala dismissed a batch of writ petitions challenging Section 174 of the KSGST Act as ultra vires and on the ground of limitation under Section 25(1) of the KVAT Act. The judgment was based on a previous ruling dated 11th January 2019 in a connected case (W.P (C)NO.11335 of 2018).
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