https://www.taxtmi.com/caselaws?id=287530 Section 174 of the KSGST Act was challenged as beyond the State's legislative competence, while certain demands were also alleged to be time-barred under Section 25(1) of the KVAT Act. Both issues were treated as governed by an earlier High Court judgment dated 11 January 2019 in connected writ proceedings. Applying that binding ratio without independent reconsideration, the High Court rejected the constitutional challenge and the limitation plea, and dismissed the writ petitions. en-us Wed, 16 Jan 2019 00:00:00 +0530 Wed, 05 Mar 2025 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287530 Section 174 of the KSGST Act was challenged as beyond the State's legislative competence, while certain demands were also alleged to be time-barred under Section 25(1) of the KVAT Act. Both issues were treated as governed by an earlier High Court judgment dated 11 January 2019 in connected writ proceedings. Applying that binding ratio without independent reconsideration, the High Court rejected the constitutional challenge and the limitation plea, and dismissed the writ petitions. Case-Laws GST Wed, 16 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287530