https://www.taxtmi.com/caselaws?id=376356 The Kerala High Court applied its earlier binding decision to reject the challenge to the validity of Section 174 of the KSGST Act, holding that the ultra vires plea was already covered against the petitioners and required no fresh constitutional review. It also rejected the limitation defence under Section 25(1) of the KVAT Act on the same precedent-based footing, finding no separate relief available on limitation. On that basis, the writ petitions were dismissed. en-us Thu, 24 Jan 2019 00:00:00 +0530 Thu, 07 Mar 2019 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376356 The Kerala High Court applied its earlier binding decision to reject the challenge to the validity of Section 174 of the KSGST Act, holding that the ultra vires plea was already covered against the petitioners and required no fresh constitutional review. It also rejected the limitation defence under Section 25(1) of the KVAT Act on the same precedent-based footing, finding no separate relief available on limitation. On that basis, the writ petitions were dismissed. Case-Laws VAT and Sales Tax Thu, 24 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376356