https://www.taxtmi.com/caselaws?id=374673 Article 246A created a simultaneous GST taxing field for Parliament and the States, so the State Legislature retained competence to enact section 174 of the Kerala GST Act, 2017. Section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 was treated as transitional, not as an exhaustive source that displaced State repeal-and-saving legislation. Section 174 was also construed as a valid repeal and saving provision preserving accrued rights, liabilities, assessments, penalties, inquiries, and recovery proceedings under the repealed Kerala Value Added Tax Act, 2003. The constitutional challenge failed, the saving provision was upheld, and pending and past VAT proceedings remained protected. en-us Fri, 11 Jan 2019 00:00:00 +0530 Thu, 06 Mar 2025 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374673 Article 246A created a simultaneous GST taxing field for Parliament and the States, so the State Legislature retained competence to enact section 174 of the Kerala GST Act, 2017. Section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 was treated as transitional, not as an exhaustive source that displaced State repeal-and-saving legislation. Section 174 was also construed as a valid repeal and saving provision preserving accrued rights, liabilities, assessments, penalties, inquiries, and recovery proceedings under the repealed Kerala Value Added Tax Act, 2003. The constitutional challenge failed, the saving provision was upheld, and pending and past VAT proceedings remained protected. Case-Laws GST Fri, 11 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374673