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    <title>2025 (5) TMI 391 - KERALA HIGH COURT</title>
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    <description>The constitutional challenge to Section 174(2) of the Kerala State Goods and Services Tax Act, 2017 was treated as covered by an earlier Division Bench decision against the dealers, and the Court applied that ruling mutatis mutandis. The writ appeal was dismissed on that basis, while liberty was preserved to pursue the available statutory remedies, including reply, appeal, or revision.</description>
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      <description>The constitutional challenge to Section 174(2) of the Kerala State Goods and Services Tax Act, 2017 was treated as covered by an earlier Division Bench decision against the dealers, and the Court applied that ruling mutatis mutandis. The writ appeal was dismissed on that basis, while liberty was preserved to pursue the available statutory remedies, including reply, appeal, or revision.</description>
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