https://www.taxtmi.com/caselaws?id=281332 Challenge to Section 174 of the Kerala State GST Act, 2017 was rejected because the issue was treated as covered by an earlier binding judgment, and the Court accepted that decision as governing the State's legislative competence objection. The limitation plea under Section 25(1) of the KVAT Act was also rejected for the same reason, the Court holding that the earlier judgment had already answered the point against the petitioners. As both challenges failed on the basis of the prior decision, the writ petitions were dismissed. en-us Mon, 21 Jan 2019 00:00:00 +0530 Fri, 14 Jun 2019 06:36:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281332 Challenge to Section 174 of the Kerala State GST Act, 2017 was rejected because the issue was treated as covered by an earlier binding judgment, and the Court accepted that decision as governing the State's legislative competence objection. The limitation plea under Section 25(1) of the KVAT Act was also rejected for the same reason, the Court holding that the earlier judgment had already answered the point against the petitioners. As both challenges failed on the basis of the prior decision, the writ petitions were dismissed. Case-Laws GST Mon, 21 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281332