Constitutional Validity — Section 174 of the CGST Act — The Petitioner challenged the judgment dismissing the writ petition. The petitioner submitted that an identical proceeding with respect to the previous years, are under challenge before this court and there were interim orders issued with respect to operation of the said proceedings initiated. Inter alia, the appellant challenged constitutional validity of Section 174. The writ petition was dismissed along with a batch of other cases by holding that, the issue involved stands covered against the petitioner by virtue of the judgment in W.P.(C) 11335/2018 and connected cases, dated 11th January, 2019.
Held that:- The Hon’ble High Court allowed the writ appeal and set aside the impugned judgment of the learned Single Judge dated 21st January, 2019. The writ petition is restored on to the files of this court for fresh consideration and disposal.—Atlas Gold Super Market Vs. State of Kerala, Thiruvananthapuram, The Commissioner, State Goods And Services Tax Department, Thiruvananthapuram And Assistant Commissioner, Special Circle-I, State Goods And Services Tax Department, Kozhikode [2019] 13 TAXLOK.COM 007 (Kerala)