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The petitioners have laid challenge, amongst others, on the ground that Section 174 of the KSGST Act isultra viresof the State's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the KVAT Act.

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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. — Transasia Bio Medicals Ltd.,. Dhanesh,. Cooking Systems,. M/S. Sms Rubbers,. Intech Interior Contractors Pvt Ltd,. Kerala Electrical And Allied Engineering Company Ltd.,. Nasimon. B,. Indira Devi A. V.,. Ajayakumar P.A And Others Vs. State of Kerala Represented By Secretary To Government,. Thiruvananthapuram,. The Commissioner State Goods And Service Tax,. Thiruvananthapuram,. Assistant Commissioner (Assessment) Commercial Taxes, Special Circle-1, Ernakulam And Inspecting Assistant Commissioner Commercial Taxes,. Ernakulam [2019] 8 TAXLOK.COM 058 (Ker)

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