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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether Section 174 of the Kerala State Goods and Services Tax Act, 2017 was ultra vires the State's legislative power and whether the demand was 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 issues against the petitioners.
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