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Section 174 of the CGST Act, 2017—Constitutional Validity — The Petitioners have questioned various assessment proceedings. The challenge is on either or both of these grounds that Section 174 of the KSGST Act is ultra vires of the State's legislative power; that the demand is barred by limitation under Section 25(1) of the KVAT Act.
Held that:-The Hon’ble High Court dismissed the writ petition applying the ratio of judgment dated 11.01.2019 in W.P. ( C) No. 11335 of 2018 and connected cases. — Reality Property Planners, M/S. Surya Restaurant, Ranganathan Square, M/S. White Metal Aluminium Trading Company And BCG Golden Orchids Vs. The State Tax Officer, The Commissioner of State, Thiruvananthapuram, Intelligence Officer, Squad No. II, Commercial Tax Department, Ernakulam, The Commissioner, State Goods And Service Tax Department, Thiruvananthapuram, The Secretary, Taxes Department, Government of Kerala, Thiruvananthapuram, Central Board of Excise And Customs, New Delhi, The State Tax Officer SGST Department, Kodungallur, State of Kerala, Represented by Its Secretary to Government, Taxes Department, Secretariat, Thiruvananthapuram And The State Tax Officer (WC), Ernakulam  9 TAXLOK.COM 023 (Ker)