Section 174 of the CGST Act, 2017—Constitutional Validity—The Petitioner challanged that Section 174 of the Act is ultra vires of the State’s legislative power on the ground that the demand is barred by limitation under section 25(1) of the KVAT Act.

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. — Kripa Trading Company And Others Vs. Assistant Commissioner of State Taxes, Perumbvaoor, The Commissioner of State Taxes Tax Tower, Karamana, Thiruvananthapuram, The State of Kerala Represented by It's Secretary to Taxes, Secretariat, The Central Board of Indirect Taxes Customs And The Union of India Represented By It's rincipal Secretary, Ministry of Finance, New Delhi [2019] 08 TAXLOK.COM 100 (Kerala)