2019 (2) TMI 829

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.... COURT - TMI<br>KERALA HIGH COURT - HC<br>Dated:- 12-2-2019<br>WP(C). No. 27023 of 2018 - -<br>GST<br>MR DAMA SESHADRI NAIDU, J. For The Petitioner : ADVS. SRI. AJI V. DEV SMT. O. A. NURIYA SRI. ALAN PRIYADARSHI DEV For The Respondents : GP. SMT. M. M. JASMINE. , SC SRI SREELAL WARRIER AND ASGI SRI P. VIJAYAKUMAR JUDGMENT The petitioner, a partnership firm, has sought the following reliefs: ....

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....Entry 54 do not exist post 15.09.2017 and therefore the provisions of the Kerala Value Added Tax Act cannot be enforced after 15.09.2017 so long as the old Entry 54 has not been saved. v. To declare that when the provisions of Constitution are inconsistent with the provisions of a statute, the provisions of Constitution will prevail over the provisions of statute and so provisions of Section 17....