https://www.taxtmi.com/caselaws?id=280013 The Kerala High Court dealt with challenges to Section 174 of the Kerala State Goods and Services Tax Act, 2017 on the ground of legislative competence, and to a demand said to be barred by limitation under Section 25(1) of the Kerala Value Added Tax Act, 2003. Applying the ratio of its earlier judgment on the same issues, the Court dismissed the writ petitions. The operative result was that both the vires challenge and the limitation objection failed in light of the prior binding reasoning. en-us Fri, 11 Jan 2019 00:00:00 +0530 Wed, 05 Mar 2025 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280013 The Kerala High Court dealt with challenges to Section 174 of the Kerala State Goods and Services Tax Act, 2017 on the ground of legislative competence, and to a demand said to be barred by limitation under Section 25(1) of the Kerala Value Added Tax Act, 2003. Applying the ratio of its earlier judgment on the same issues, the Court dismissed the writ petitions. The operative result was that both the vires challenge and the limitation objection failed in light of the prior binding reasoning. Case-Laws GST Fri, 11 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280013