Section 174 of the CGST Act —Constitutional Validity – The Petitioner approached the Court and prayed (i) for calling records leading to issuance of notice issued U/s.67(1) of the Act by respondent for the year 2015-16 and to quash notice as the same is passed beyond the period stipulated under Sec. 19 of the Constitution One Hundred and First Amendment Act, (ii) for declaring that clauses [d] and [e] of Section 174 of the Act are inconsistent and contradictory with the provisions of Sec.19 of the Constitution. The petitioner agreed that the issue stands squarely covered against the petitioner 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 above referred judgment.—Tecpro Infra Projects Ltd. Vs State Tax Officer State GST Department of Kerala  10 TAXLOK.COM 132 (Kerala)