Constitutional challenge to Kerala GST transitional provision rejected as covered by earlier Division Bench ruling.

The constitutional challenge to Section 174(2) of the Kerala State Goods and Services Tax Act, 2017 was treated as covered by an earlier Division Bench decision against the dealers, and the Court applied that ruling mutatis mutandis. The writ appeal was dismissed on that basis, while liberty was preserved to pursue the available statutory remedies, including reply, appeal, or revision.

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Issues: Whether the writ appeal challenging the constitutionality of Section 174(2) of the Kerala State Goods and Services Tax Act, 2017 was liable to be dismissed in view of the earlier Division Bench decision, and whether liberty to pursue statutory remedies should be preserved.

Analysis: The appeal raised the same constitutional question already answered against the dealers in the earlier Division Bench decision. The Court applied that decision mutatis mutandis and treated the issue as covered. The accompanying liberty to pursue reply, appeal, or revision was left open in the same manner as in the earlier decision.

Conclusion: The challenge to the constitutionality of Section 174(2) was rejected, and the writ appeal was dismissed, while preserving the liberty to pursue the available statutory remedy.

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