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 as illegal and ultra vires and accordingly, be rendered void and unenforceable. The petitioner requested for issuing writ restraining the Respondent state of Kerela and authorities from initiating any proceedings for assessment and collection of tax including any realization of any amount under Kerela Value Added tax Act, 2003.

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. — Skyline Builders Vs. State of Kerala, Represented By The Chief Secretary, Thiruvananthaputam, The Commissioner, State Goods And Services Tax Department, Thiruvananthaputam And Assistant Commissioner (Works Contract) , Kochi [2019] 8 TAXLOK.COM 053 (Ker)