https://www.taxtmi.com/caselaws?id=374701 The Kerala High Court applied the ratio of its earlier judgment dated 11 January 2019 to reject the writ petition. The challenge to the assessment order for 2012-13 was dismissed because the issues raised were already covered by that precedent. The Court also rejected the petitioner's ultra vires and constitutional challenges to clauses (d) and (e) of Section 174 of the Kerala Goods and Services Tax Act, 2017, including the contention that the provisions were inconsistent with the Constitution (One Hundred and First Amendment) Act, 2016 and that the erstwhile Entry 54 had ceased to operate after 15.9.2017. All related declaratory reliefs were refused. en-us Wed, 23 Jan 2019 00:00:00 +0530 Thu, 06 Mar 2025 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374701 The Kerala High Court applied the ratio of its earlier judgment dated 11 January 2019 to reject the writ petition. The challenge to the assessment order for 2012-13 was dismissed because the issues raised were already covered by that precedent. The Court also rejected the petitioner's ultra vires and constitutional challenges to clauses (d) and (e) of Section 174 of the Kerala Goods and Services Tax Act, 2017, including the contention that the provisions were inconsistent with the Constitution (One Hundred and First Amendment) Act, 2016 and that the erstwhile Entry 54 had ceased to operate after 15.9.2017. All related declaratory reliefs were refused. Case-Laws GST Wed, 23 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374701