Constitutional Validity — Section 174 of the CGST Act —The Petitioner challenged Section 174 of the Act on the ground that it is ultra vires of the State's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the Act. In some cases, both the grounds have been taken. 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.—Sajo Thomas Vs State of Kerala, The Commissioner State Goods And Services Tax Department  08 TAXLOK.COM 127 (Kerala)