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2018 (4) TMI 203

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....Secretary-Finance, Thiruvananthapuram<br>GST<br>2018 (4) TMI 203 - KERALA HIGH COURT - TMI<br>KERALA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 15-3-2018<br>W. P. (C) No. 8886 of 2018....

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....tion 97(1) of the Kerala State Goods and Services Tax Act. 2. Heard the learned counsel for the petitioner as also the learned Government Pleader. 3. Having regard to the facts and circumstances....