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of <h1>Court upholds validity of Section 174 under KSGST Act, rejects limitation argument</h1> The court dismissed the writ petitions challenging Section 174 of the KSGST Act and the limitation under Section 25(1) of the KVAT Act, upholding the ... Vires of Section 174 of the KSGST Act - power to enact section 174 of KGST Act - time limitation under Section 25(1) of the KVAT Act - Held that:- The issue is squarely covered by the decision 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. Issues: Challenge to Section 174 of KSGST Act and limitation under Section 25(1) of KVAT ActIn a batch of writ petitions, the petitioners challenged Section 174 of the KSGST Act, contending it was ultra vires the state's legislative power. Additionally, they argued that the demand was time-barred under Section 25(1) of the KVAT Act. Some cases presented both grounds for challenge.All parties acknowledged that the issues raised in the petitions were previously addressed in a judgment dated 11th January 2019 in a connected case. The court noted that the issues were conclusively settled against the petitioners in the referenced judgment.Consequently, the court dismissed the writ petitions, applying the legal principles established in the earlier judgment, thereby upholding the validity of Section 174 of the KSGST Act and rejecting the limitation argument under Section 25(1) of the KVAT Act.
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