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    <title>2019 (1) TMI 1561 - KERALA HIGH COURT</title>
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    <description>The Kerala HC dismissed writ petitions challenging Section 174 of the Kerala State Goods and Services Tax Act, 2017 on the ground of legislative competence, and also rejecting the limitation objection based on Section 25(1) of the Kerala Value Added Tax Act, 2003. The court applied the ratio of an earlier judgment that had already covered the same issues, and therefore upheld the demand without accepting the jurisdictional or limitation challenges.</description>
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      <description>The Kerala HC dismissed writ petitions challenging Section 174 of the Kerala State Goods and Services Tax Act, 2017 on the ground of legislative competence, and also rejecting the limitation objection based on Section 25(1) of the Kerala Value Added Tax Act, 2003. The court applied the ratio of an earlier judgment that had already covered the same issues, and therefore upheld the demand without accepting the jurisdictional or limitation challenges.</description>
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