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Constitutional validity of Section 174 of the CGST Act.

Time limitation — The learned Single Judge dismissed the writ petition by holding that the issue involved stands squarely covered against the appellant through the judgment passed in W.P.(C) 11335/2018 and connected cases which covers only the question regarding constitutional validity of Section 174 of the KSGST Act. The Single Judge had omitted to consider the ground of limitation. Since no grounds except validity of Section 174 of KSGST Act was considered in the impugned judgment, the writ petition was remitted for consideration of other grounds available to the appellant, in particular the question of limitation. Appeal allowed. — Eagle Home Appliances Pvt. Ltd. Vs. Assistant Commissioner, Special Circle -1 State Goods and Services Tax Department, Kochi, Commissioner of State Taxes, Tax Tower, Karamana, Thiruvananthapuram, State of Kerala, Represented by Its Secretary to Taxes, Thiruvananthapuram and Inspecting Assistant Commissioner, State Goods And Services Tax Department, Kochi [2019] 17 TAXLOK.COM 046 (Kerala)