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Constitutional validity of section 174 of CGST Act.

Assessment — Assessment orders as well as constitutional validity of Section 174 of the KSGST Act were under challenged in the writ petition but it was dismissed holding that the issue involved stands squarely covered against the appellant by virtue of the judgment in W.P. (C) No.11335 of 2018 whereas the said judgment covers only the issue regarding validity of Section 174 of the KSGST Act. The grounds raised in the writ petition based on Section 25(1) KVAT Act, needs re-consideration. Writ petition restored on the question as to whether the impugned assessments are hit by Section 25(1) of the KVAT Act. — Impessario Event Management India Ltd. Vs. State Tax Officer, 2nd Circle, State Goods and Service Tax Department, Tripunithura, Commissioner of State Taxes, Tax Tower, Karamana, Thiruvananthapuram and State of Kerala, Represented by Its Secretary to Taxes, Secretariat, Thiruvananthapuram [2019] 14 TAXLOK.COM 095 (Kerala)