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.—Ayurveda Yoga Villa Vs Union of India, The Central Board of Excise And Customs, State Tax Officer (WC), The State Tax Officer And The State Tax Officer  08 TAXLOK.COM 128 (Kerala)