https://www.taxtmi.com/caselaws?id=378769 Section 174 of the KSGST Act was upheld against the challenge to State legislative competence, with the High Court rejecting the plea as covered by its earlier decision in W.P.(C) No.11335 of 2018 and connected cases dated 11 January 2019. The same precedent also defeated the argument that the tax demand was barred by limitation under Section 25(1) of the KVAT Act, so the limitation defence was not accepted. The court made no departure from the prior ruling and treated it as dispositive of both issues. en-us Tue, 22 Jan 2019 00:00:00 +0530 Fri, 07 Mar 2025 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378769 Section 174 of the KSGST Act was upheld against the challenge to State legislative competence, with the High Court rejecting the plea as covered by its earlier decision in W.P.(C) No.11335 of 2018 and connected cases dated 11 January 2019. The same precedent also defeated the argument that the tax demand was barred by limitation under Section 25(1) of the KVAT Act, so the limitation defence was not accepted. The court made no departure from the prior ruling and treated it as dispositive of both issues. Case-Laws GST Tue, 22 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378769