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Constitutional validity of Section 174 of CGST Act

Constitutional Validity — In the instant case, order of assessment was challenged on the ground that the proceedings for assessment was initiated beyond the period of limitation stipulated in the Statute. The petitioner challenged constitutional validity of Section 174 of CGST Act. Held that—we are of the considered opinion that, remand of the writ petition for a fresh consideration by the learned Single Judge, on questions other than one relating to validity of Section 174 of the KSGST Act, would suffice to meet the ends of justice. — Majo Abraham Vs. State Tax Officer, Commissioner of State Taxes, State of Kerala, Central Board of Indirect Taxes And Customs [2019] 17 TAXLOK.COM 126 (Kerala)