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of <h1>Judicial Review Affirms GST Act Section 174(2), Provides Dealers Statutory Remedy Window for Legal Challenges</h1> <h3>Modicare Limited Versus The Asst. Commissioner, The Commissioner, Department Of State Goods And Services Tax, The State Of Kerala and Central Board Of Excise And Customs, Delhi</h3> Modicare Limited Versus The Asst. Commissioner, The Commissioner, Department Of State Goods And Services Tax, The State Of Kerala and Central Board Of ... The Kerala High Court, in this Writ Appeal challenging the constitutionality of Section 174(2) of the Kerala State GST Act, upheld the earlier Single Judge's reliance on precedent from WP(C) No.11335 of 2018. The Division Bench's judgment in Sheen Golden Jewels (India) Pvt. Ltd. v. The State Tax Officer (IB) and Another (WA No.747/2019) was pivotal, wherein the Court held: 'The Constitutionality of Section 174(2) of the KSGST Act... are answered against the dealers, hence necessarily, the Writ Appeals must fail and accordingly are dismissed.' However, the Court granted dealers 'liberty... to avail the remedy of reply/appeal/revision... within eight weeks' and directed authorities to 'entertain the statutory remedy... without referring to the delay occasioned during the pendency of the Writ Petitions and Writ Appeals,' considering objections 'on merits.' Applying this ratio, the present appeal was dismissed with the same liberty extended to the appellants, preserving their statutory remedies despite dismissal on constitutional grounds.
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