https://www.taxtmi.com/caselaws?id=287530 The article notes that challenges to the vires of Section 174 of the KSGST Act and to demands said to be time barred under Section 25(1) of the KVAT Act were treated as covered by an earlier Kerala High Court judgment dated 11 January 2019 in W.P.(C) No. 11335 of 2018 and connected cases. Applying that binding ratio, the Court rejected the constitutional challenge to Section 174 and also rejected the limitation plea under Section 25(1) of the KVAT Act. The writ petitions were dismissed on the basis that the issues were already concluded by precedent. 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 The article notes that challenges to the vires of Section 174 of the KSGST Act and to demands said to be time barred under Section 25(1) of the KVAT Act were treated as covered by an earlier Kerala High Court judgment dated 11 January 2019 in W.P.(C) No. 11335 of 2018 and connected cases. Applying that binding ratio, the Court rejected the constitutional challenge to Section 174 and also rejected the limitation plea under Section 25(1) of the KVAT Act. The writ petitions were dismissed on the basis that the issues were already concluded by precedent. Case-Laws GST Wed, 16 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287530