2019 (2) TMI 1524

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....-2-2019<br>WP(C). No. 656 of 2019 - -<br>GST<br>MR DAMA SESHADRI NAIDU, J. For The Petitioner : ADVS. SRI.A.KUMAR JOB ABRAHAM SMTG.MINI(1748) SRI.AJAY V.ANAND SRI.P.J.ANILKUMAR SRI.P.S.SREE PRASAD For The Respondents : GP SMT. M.M. JASMINE JUDGMENT The petitioner, a private limited company, has sought the following reliefs: "For these and other grounds to be urged at the time of hea....

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....as it provides for application of Section 4 of the Interpretation and General Clauses Act 1125 (Act VII of 1125) providing for saving of the Kerala Value Added tax Act, 2003 and with regard to the effect of the repeal of the statutes specified in Section 174(1) (I) is illegal, ultra vires Article 246A of the Constitution of India and Section 19 of the Constitution (One Hundred and First Amendment)....

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....ub clause 4 of section 10 therein to the third proviso to sub section (1) of section 25, by substituting the words and figures "31st March 2018" with the words and figures "31st March, 2019" is void, unconstitutional and without authority of law and is unenforceable. E. Issue a Writ of Certiorari, or such other appropriate Writ, Order or direction, quashing Exts.P3 and P4 assessment order....