2018 (12) TMI 136

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....EPARTMENT OF REVENUE, NEW DELHI<br>GST<br>2018 (12) TMI 136 - KERALA HIGH COURT - TMI<br>KERALA HIGH COURT - HC<br>Dated:- 21-11-2018<br>WP(C). No. 28414 of 2018 - -<br>GST<br>MR DAMA SESHADRI NAIDU, J. For The Petitioners : ADVS. SRI. K. M. FIROZ AND SMT. M. SHAJNA For The Respondents : ADVS GOVERNMENT PLEADER DR. THUSHARA JAMES ASSISTANT SOLICITOR GENERAL SRI. JAISANKAR V MENON JUDGMENT The....

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..... (iii) To declare that Sections 129 and 130 of Kerala Goods and Service Tax Act, 2017 and Central Goods and Service Tax Act, 2017 and related provisions the Rules made relating to that are unreasonable, arbitrary, illegal and unconstitutional being violative of Articles 14 and 265 of the Constitution of India. (iv) To declare that Rule 138 of Kerala Goods and Service Tax Rules, 2017 and Cen....

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....ods and Service Tax Ordinance, 2017, is not enforceable after the enactment of Kerala Goods and Service Tax Act, 2017 after the lapse of the Kerala Goods and Service Tax Ordinance, 2017. (viii) To issue a direction to the respondents not to implement or not to insist on Rule 140 of the Kerala Goods and Service Tax Rules, 2017 and Central Goods and Service Tax Rules, 2017 and Form GST INS-04 pre....