https://www.taxtmi.com/caselaws?id=280014 The Kerala High Court applied the ratio of its earlier decision in W.P.(C) No. 11335 of 2018 and connected matters to reject the ultra vires challenge to Section 174 of the KSGST Act, holding that the issue was already covered by precedent. It also rejected limitation objections raised under Section 25(1) of the KVAT Act on the same basis, without independently re-examining the plea. The writ petitions were dismissed after the Court followed the earlier binding reasoning on both the vires challenge and the limitation argument. en-us Tue, 22 Jan 2019 00:00:00 +0530 Tue, 16 Apr 2019 16:23:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280014 The Kerala High Court applied the ratio of its earlier decision in W.P.(C) No. 11335 of 2018 and connected matters to reject the ultra vires challenge to Section 174 of the KSGST Act, holding that the issue was already covered by precedent. It also rejected limitation objections raised under Section 25(1) of the KVAT Act on the same basis, without independently re-examining the plea. The writ petitions were dismissed after the Court followed the earlier binding reasoning on both the vires challenge and the limitation argument. Case-Laws GST Tue, 22 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280014