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Both counsel agree that the issues stand squarely covered against the petitioner by judgment dated 11th January 2019 in W.P.(C) No.11335 of 2018 and connected cases.

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Section 174 of the CGST Act, 2017—Constitutional Validity — The Petitioner, a business concern has sought relief to declare provisions of Section 174 of the Act are inconsistence and contradictory with the provisions of Section 19 of the Constitution.

Held that:-The Hon’ble High Court dismissed the writ petition applying the ratio of judgment dated 11.01.2019 in W.P. ( C) No. 11335 of 2018 and connected cases. — V. Vijin Vs. State Tax Officer, State Goods And Service Tax Department, Thiruvananthapuram, The Commissioner, State Goods And Service Tax Department, Thiruvananthapuram, The Secretary, Taxes Department, Government of Kerala, Thiruvananthapuram And Central Board of Excise And Customs, New Delhi [2019] 8 TAXLOK.COM 055 (Ker)