https://www.taxtmi.com/caselaws?id=283718 The challenge to Section 174 of the Kerala State GST Act, 2017 was treated as already concluded against the petitioners by an earlier binding judgment, and the Court therefore rejected the ultra vires contention. The plea that the demand was barred by limitation under Section 25(1) of the Kerala VAT Act, 2003 was likewise held to be covered against the petitioners by the same governing decision. Applying that ratio to the connected matters, the writ petitions were dismissed without fresh adjudication on merits. en-us Tue, 22 Jan 2019 00:00:00 +0530 Mon, 07 Oct 2019 21:29:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283718 The challenge to Section 174 of the Kerala State GST Act, 2017 was treated as already concluded against the petitioners by an earlier binding judgment, and the Court therefore rejected the ultra vires contention. The plea that the demand was barred by limitation under Section 25(1) of the Kerala VAT Act, 2003 was likewise held to be covered against the petitioners by the same governing decision. Applying that ratio to the connected matters, the writ petitions were dismissed without fresh adjudication on merits. Case-Laws GST Tue, 22 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283718