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of <h1>Writ petitions challenging assessment proceedings dismissed under KSGST Act</h1> <h3>M/s. REALITY PROPERTY PLANNERS, M/s. SURYA RESTAURANT, RANGANATHAN SQUARE, M/s. WHITE METAL ALUMINIUM TRADING COMPANY AND BCG GOLDEN ORCHIDS Versus THE STATE TAX OFFICER, THE COMMISSIONER OF STATE, THIRUVANANTHAPURAM, INTELLIGENCE OFFICER, SQUAD NO. II, COMMERCIAL TAX DEPARTMENT, ERNAKULAM, THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM, CENTRAL BOARD OF EXCISE AND CUSTOMS, NEW DELHI, THE STATE TAX OFFICER SGST DEPARTMENT, KODUNGALLUR, STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM AND THE STATE TAX OFFICER (WC), ERNAKULAM</h3> The Kerala High Court dismissed writ petitions challenging assessment proceedings, relying on Section 174 of the KSGST Act and the limitation under ... 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 - decided against petitioner. The Kerala High Court dismissed writ petitions challenging assessment proceedings citing Section 174 of the KSGST Act and limitation under Section 25(1) of the KVAT Act. The decision was based on a previous judgment dated 11th January 2019.
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