2019 (5) TMI 1071

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..../ Order / Decisions)<br>Dated:- 29-3-2019<br>WA. No. 948 of 2019 - -<br>GST<br>MR C. K. ABDUL REHIM AND MR R. NARAYANA PISHARADI, JJ. For The APPELLANT : ADV. SRI. N. MURALEEDHARAN NAIR For The RESPONDENTS : SRI. THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS AND SRI. C. E. UNNIKRISHNAN, SPL. GP (TAXES) JUDGMENT C. K. Abdul Rehim, J: The petitioner in W.P. (C). No....

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....gment in W.P.(C)No.11335 of 2018 and connected cases, dated 11.01.2019. Learned counsel for the appellant contended that, the judgment in W.P. (C)No.11335/2018 covers only the question regarding constitutional validity of Section 174 of the KSGST Act and it does not considered the question of limitation based on the factual aspects, as contemplated under Section 25(1) of the KVAT Act. The above as....