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    <title>2019 (1) TMI 1752 - KERALA HIGH COURT</title>
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    <description>Challenges to Section 174 of the Kerala State Goods and Services Tax Act, 2017 and the limitation plea under Section 25(1) of the Kerala Value Added Tax Act, 2003 were rejected because the controversy had already been decided against the petitioners in binding connected judgments. Applying that prior ratio, the Court dismissed the writ petitions.</description>
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      <description>Challenges to Section 174 of the Kerala State Goods and Services Tax Act, 2017 and the limitation plea under Section 25(1) of the Kerala Value Added Tax Act, 2003 were rejected because the controversy had already been decided against the petitioners in binding connected judgments. Applying that prior ratio, the Court dismissed the writ petitions.</description>
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