Section 174 of the CGST Act —Constitutional validity – The Petitioner challenged Section 174 of the Act on the ground that it is ultra vires of the State's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the Act. In some cases, both the grounds have been taken. All counsel agree that the issues stand squarely covered against the petitioners by judgment dated 11th January 2019 in W.P.(C) No.11335 of 2018 and connected cases.
Held that:- The Hon’ble High Court dismissed the writ petition applying the ratio of the judgment referred above.— Obera Flex Printing And Ors. Ltd. Vs The Intelligence Officer, State Tax Officer, The Assistant Commissioner And Ors.  08 TAXLOK.COM 131 (Kerala)