2019 (6) TMI 1304

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....6-2019<br>WA. No. 1285 of 2019 - -<br>GST<br>MR C. K. ABDUL REHIM AND MR R. NARAYANA PISHARADI, JJ. For The Appellant : ADVS. SRI. K. N. SREEKUMARAN, SRI. N. SANTHOSHKUMAR AND SRI. P. J. ANILKUMAR (A-1768) For The Respondents : SPL GP (TAXES). SRI. C. E. UNNIKRISHNAN JUDGMENT C. K. ABDUL REHI M, J. Petitioner in W.P.(C) No.28346 of 2018 is the appellant herein challenging the judgme....

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....nd connected cases relates only with respect to constitutional validity of Section 174 of KSGST Act. It is pointed out that the learned Single Judge had omitted to consider the contention raised based on the question of limitation under Section 25(1) of the KVAT Act. The above aspect is fairly conceded by the learned Special Government Pleader (Taxes). It is also conceded that, from the judgment i....