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    <title>2019 (2) TMI 462 - KERALA HIGH COURT</title>
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    <description>Section 174 of the KSGST Act was upheld against an ultra vires challenge because the High Court treated the issue as already covered by its earlier judgment dated 11 January 2019 in W.P.(C) No. 11335 of 2018 and connected cases; the petitioners&#039; objection was therefore rejected. The contention that the demand was barred by limitation under Section 25(1) of the KVAT Act was also treated as governed by the same earlier ratio and rejected on that basis. Applying that precedent, the court dismissed the writ petitions in full.</description>
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      <title>2019 (2) TMI 462 - KERALA HIGH COURT</title>
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      <description>Section 174 of the KSGST Act was upheld against an ultra vires challenge because the High Court treated the issue as already covered by its earlier judgment dated 11 January 2019 in W.P.(C) No. 11335 of 2018 and connected cases; the petitioners&#039; objection was therefore rejected. The contention that the demand was barred by limitation under Section 25(1) of the KVAT Act was also treated as governed by the same earlier ratio and rejected on that basis. Applying that precedent, the court dismissed the writ petitions in full.</description>
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