https://www.taxtmi.com/caselaws?id=436835 Section 174(2) of the Kerala State Goods and Services Tax Act, 2017 was examined as a saving and repeal provision preserving pre-GST liabilities and authorising action in respect of past periods. The provision was held not to be ultra vires the State Legislature's competence and not contrary to Section 19 of the Constitution (One Hundred and First Amendment) Act, 2016. It was also held that the provision does not confer any vested or accrued right on dealers to resist reopening of assessments for liabilities arising before 16.09.2016. The legal challenge to reopening pre-GST liabilities therefore failed, and the connected writ appeals were dismissed. en-us Wed, 30 Nov 2022 00:00:00 +0530 Mon, 23 Dec 2024 10:10:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436835 Section 174(2) of the Kerala State Goods and Services Tax Act, 2017 was examined as a saving and repeal provision preserving pre-GST liabilities and authorising action in respect of past periods. The provision was held not to be ultra vires the State Legislature's competence and not contrary to Section 19 of the Constitution (One Hundred and First Amendment) Act, 2016. It was also held that the provision does not confer any vested or accrued right on dealers to resist reopening of assessments for liabilities arising before 16.09.2016. The legal challenge to reopening pre-GST liabilities therefore failed, and the connected writ appeals were dismissed. Case-Laws GST Wed, 30 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436835