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Constitutional validity of section 174 of CGST Act

Shanti Prime Publication Pvt. Ltd.

Time limitation — Assessment order with respect to the years 2011-12 was under challenged in the writ petition saying that the assessment proceeding was beyond the time limit stipulated under section 25(1) of KVAT Act. Constitutional validity of section 174 of KSGST Act was also under challenged. Writ petition was dismissed by the Ld. Single Judge holding that the issue agitated squarely covered against the appellant, through the judgment in WP(C). No. 11335/2018 and connected cases. Aforesaid Judgment covers only the question of validity of section 174 of KSGST Act. The writ petition remitted for a fresh consideration and disposal on the grounds raised other than validity of section 174 of the Act. — Cooking Systems Vs. Assistant Commissioner, State Goods and Services Tax Department, Alappuzha, Commissioner of State Taxes, Tax Tower, Karamana, Thiruvananthapuram and State of Kerala, Represented by It's Secretary to Taxes, Thiruvananthapuram [2019] 13 TAXLOK.COM 054 (Kerala)

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