2019 (2) TMI 327

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....r>MR DAMA SESHADRI NAIDU. J. For The Petitioner : ADVS. SRI. A. KUMAR SRI. JOB ABRAHAM SMT. G. MINI(1748) SRI. AJAY V. ANAND SRI. P. J. ANILKUMAR AND SRI. P. S. SREEPRASAD For The Respondent : GP DR. THUSHARA JAMES JUDGMENT The petitioner, a business concern, has sought the following reliefs: "(i) Declare that clauses (a), (b), (c), (d) and (e) of Sub Section 2 of Section 174 ....

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....Section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 and also beyond the scope and scheme of the Kerala State Goods and Services Act 2017 (Act 20 of 2017) and is therefore to be rendered void and unenforceable. (iii) Declare that the authorities under the Taxes Department of the State of Kerala have no jurisdiction or powers to levy, assess and collect tax under the ....