2019 (1) TMI 140

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... AND UNION OF INDIA, REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE MINISTRY OF FINANCE, NEW DELHI<br>GST<br>2019 (1) TMI 140 - KERALA HIGH COURT - [2019] 63 G S.T.R. 204 (Ker)<br>KERALA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 21-11-2018<br>WP (C). No. 31227 of 2018 - -<br>GST<br>MR DAMA SESHADRI NAIDU, J. For The Petitioner : ADVS. SRI. K. M. FIROZ, AHAMED FAZIL AN....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r or direction. (iii) To declare that re-processed plastic mats (RP Mats or RP Plastic Mats for short) comes under HSN code No.4601 of Customs Tarriff Act, 1975. (iv) 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2017, Kerala Goods and Service Tax Act, 2017 and Central Goods and Service Tax Act, 2017. (viii) To declare that Rule 140 of the Kerala Goods and Service Tax Rules, 2017 issued under Kerala Goods 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. (ix....