Section 174 of the CGST Act —Constitutional validity – The Petitioner challenged Section 174 of the Act to the extent to which they are in conflict with constitution are bad in law and prayed that the powers under the erstwhile Entry 54 of List II of 7th Schedule of Constitution do not exist post 15.9.2017 and therefore the provisions of Act cannot be enforced after 15.9.2017 so long as the old Entry 54 has not been saved. 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.—Jabbar V.P. Vs State Tax Officer, Commissioner of State Taxes, And State of Kerala  08 TAXLOK.COM 126 (Kerala)