Prior binding precedent defeated constitutional and limitation challenges to GST-related demands, leading to dismissal of the writ petitions.

Challenges to Section 174 of the Kerala State Goods and Services Tax Act, 2017 and the limitation plea under Section 25(1) of the Kerala Value Added Tax Act, 2003 were rejected because the controversy had already been decided against the petitioners in binding connected judgments. Applying that prior ratio, the Court dismissed the writ petitions.

---

---

Issues: Whether the challenge to Section 174 of the Kerala State Goods and Services Tax Act, 2017 and the plea of limitation under Section 25(1) of the Kerala Value Added Tax Act, 2003 could be sustained.

Analysis: The petitioners assailed the statutory demand on the twin grounds of lack of legislative competence and limitation. The Court noted that counsel on both sides agreed that the controversy was already covered against the petitioners by an earlier binding judgment in connected cases.

Conclusion: The challenge to Section 174 of the Kerala State Goods and Services Tax Act, 2017 and the limitation plea under Section 25(1) of the Kerala Value Added Tax Act, 2003 were rejected.

Final Conclusion: The writ petitions were dismissed by applying the ratio of the earlier connected judgment.

Ratio Decidendi: Where the issues raised are already concluded against the petitioners by a binding prior judgment, the writ petitions are liable to be dismissed.

---