Constitutional Validity of Section 174 of KSGST — The question regarding validity of section 174 of KSGST will depend upon the outcome of the writ appeals which are pending before this court involving same issue. — Hotal Royal Residency Park Vs. State of Kerala, Thiruvananthapuram, The Commissioner, State Goods And Services Tax Department, Thiruvananthapuram And The Assistant Commissioner Investigation Branch, State Goods And Services Tax Department, Kerala [2019] 12 TAXLOK.COM 049 (Kerala)