Limitation challenge under VAT law and attack on GST saving provision rejected; writ petitions dismissed on earlier precedent.

A challenge to section 174 of the Kerala State Goods and Services Tax Act, 2017 and to the demand on limitation under section 25(1) of the Kerala Value Added Tax Act, 2003 was rejected. The Kerala HC applied its earlier decision and held that the writ petitions could not succeed on those grounds. The demand based on limitation under the VAT Act was therefore sustained, and the petitions were dismissed.

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Outcome: Challenge to Section 174 of the Kerala State Goods and Services Tax Act, 2017 and to the demand on limitation under Section 25(1) of the Kerala Value Added Tax Act, 2003 was rejected, and the writ petitions were dismissed by applying the earlier decision.

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