https://www.taxtmi.com/caselaws?id=375526 The petitions challenged assessment proceedings on two grounds: that section 174 of the Kerala State Goods and Services Tax Act, 2017 was beyond the State's legislative competence, and that the demand was barred by limitation under section 25(1) of the Kerala Value Added Tax Act, 2003. The Kerala HC held that the present batch was squarely covered by an earlier judgment deciding the same issues, and it applied that binding ratio to the petitions. The challenge on both grounds therefore failed, and the writ petitions were dismissed. en-us Mon, 04 Feb 2019 00:00:00 +0530 Thu, 06 Mar 2025 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375526 The petitions challenged assessment proceedings on two grounds: that section 174 of the Kerala State Goods and Services Tax Act, 2017 was beyond the State's legislative competence, and that the demand was barred by limitation under section 25(1) of the Kerala Value Added Tax Act, 2003. The Kerala HC held that the present batch was squarely covered by an earlier judgment deciding the same issues, and it applied that binding ratio to the petitions. The challenge on both grounds therefore failed, and the writ petitions were dismissed. Case-Laws GST Mon, 04 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375526