https://www.taxtmi.com/caselaws?id=280124 Section 174 of the KSGST Act was challenged as ultra vires the State's legislative competence, but the Court held the issue was already covered against the petitioners by an earlier judgment dated 11 January 2019 and declined to reopen the constitutional challenge. The petitioners also contended that the demand was barred by limitation under Section 25(1) of the KVAT Act; that point was likewise treated as governed by the same earlier ratio and was not reconsidered. On both grounds, the writ petitions were dismissed by applying the precedent. en-us Mon, 21 Jan 2019 00:00:00 +0530 Mon, 22 Apr 2019 07:19:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280124 Section 174 of the KSGST Act was challenged as ultra vires the State's legislative competence, but the Court held the issue was already covered against the petitioners by an earlier judgment dated 11 January 2019 and declined to reopen the constitutional challenge. The petitioners also contended that the demand was barred by limitation under Section 25(1) of the KVAT Act; that point was likewise treated as governed by the same earlier ratio and was not reconsidered. On both grounds, the writ petitions were dismissed by applying the precedent. Case-Laws GST Mon, 21 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280124