https://www.taxtmi.com/caselaws?id=281611 The challenge to Section 174 of the KSGST Act was rejected because the Kerala HC held the issue was already covered against the petitioners by its earlier judgment in W.P.(C) No. 11335 of 2018 and connected cases. The court likewise rejected the plea that the demand was time-barred under Section 25(1) of the KVAT Act, applying the same precedent. On both grounds, the writ petitions were dismissed, and the earlier ratio was treated as governing the present petitions. en-us Tue, 22 Jan 2019 00:00:00 +0530 Thu, 27 Jun 2019 07:30:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281611 The challenge to Section 174 of the KSGST Act was rejected because the Kerala HC held the issue was already covered against the petitioners by its earlier judgment in W.P.(C) No. 11335 of 2018 and connected cases. The court likewise rejected the plea that the demand was time-barred under Section 25(1) of the KVAT Act, applying the same precedent. On both grounds, the writ petitions were dismissed, and the earlier ratio was treated as governing the present petitions. Case-Laws GST Tue, 22 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281611