https://www.taxtmi.com/caselaws?id=281841 Section 174 of the Kerala State Goods and Services Tax Act, 2017 was challenged as being beyond the State's legislative power, and the demand was also attacked as time-barred under Section 25(1) of the Kerala Value Added Tax Act, 2003. The Kerala High Court dismissed the writ petitions, applying the ratio of an earlier judgment that had already covered these issues against the petitioners. en-us Fri, 11 Jan 2019 00:00:00 +0530 Wed, 05 Mar 2025 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281841 Section 174 of the Kerala State Goods and Services Tax Act, 2017 was challenged as being beyond the State's legislative power, and the demand was also attacked as time-barred under Section 25(1) of the Kerala Value Added Tax Act, 2003. The Kerala High Court dismissed the writ petitions, applying the ratio of an earlier judgment that had already covered these issues against the petitioners. Case-Laws GST Fri, 11 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281841