https://www.taxtmi.com/caselaws?id=280124 The Kerala HC noted that challenges to the validity of Section 174 of the KSGST Act, and to the demand as time-barred under Section 25(1) of the KVAT Act, were both squarely covered by the earlier judgment dated 11 January 2019 in W.P.(C) No.11335 of 2018 and connected cases. Applying that precedent and the parties' concession that it governed the issues, the Court declined to reopen either the constitutional vires objection or the limitation plea and dismissed the writ petitions on both grounds. 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 The Kerala HC noted that challenges to the validity of Section 174 of the KSGST Act, and to the demand as time-barred under Section 25(1) of the KVAT Act, were both squarely covered by the earlier judgment dated 11 January 2019 in W.P.(C) No.11335 of 2018 and connected cases. Applying that precedent and the parties' concession that it governed the issues, the Court declined to reopen either the constitutional vires objection or the limitation plea and dismissed the writ petitions on both grounds. Case-Laws GST Mon, 21 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280124