2019 (2) TMI 328

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....cisions)<br>Dated:- 23-1-2019<br>WP(C). No. 590 of 2019 - -<br>GST<br>MR DAMA SESHADRI NAIDU, J. For The Petitioner (s) : ADVS. SRI. P. S. SOMAN SMT. T. RADHAMONY SRI. K. SUNDAR SRI. V. SATHEESH For the Respondent (s) SRI. SREELAL N. WARRIER, SC AND GP DR. THUSHARA JAMES JUDGMENT The petitioner, a business concern, has sought the following reliefs: "(i) To call for the records....

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....t with the provisions of a statute the constitutional provisions only will prevail and hence Section 174 of the Kerala Goods and Service Tax Act 2017 to the extent to which they are in conflict with Constitution are bad in law; (v) to declare that as Section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 is having supremacy over the rest of the Sections of the Constitu....