Legislative competence and limitation challenge failed after the court applied binding precedent to similar assessment disputes.

The petitions challenged assessment proceedings on two grounds: that section 174 of the Kerala State Goods and Services Tax Act, 2017 was beyond the State's legislative competence, and that the demand was barred by limitation under section 25(1) of the Kerala Value Added Tax Act, 2003. The Kerala HC held that the present batch was squarely covered by an earlier judgment deciding the same issues, and it applied that binding ratio to the petitions. The challenge on both grounds therefore failed, and the writ petitions were dismissed.

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Issues: Whether the assessment proceedings were liable to be quashed on the grounds that Section 174 of the Kerala State Goods and Services Tax Act, 2017 was ultra vires the State's legislative power and that the demand was barred by limitation under Section 25(1) of the Kerala Value Added Tax Act, 2003.

Analysis: The petitions were stated to be squarely covered against the petitioners by an earlier judgment on the same issues, and the Court applied that binding ratio to the present batch of cases.

Conclusion: The challenge on both grounds failed and the writ petitions were dismissed.

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