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Section 174 of the CGST Act, 2017—Constitutional Validity — The Petitioner questioned the Ext.P5 notice issued by the authorities under Section 25(1) of the Kerala Value Added Tax Act. The authorities seem to have issued a notice even before the petitioner could have a copy of the judgment in a Writ Petition he filed challenging the constitutional vires of Section 174 of the Kerala State Goods and Services Tax Act, besides seeking other reliefs. The Government Pleader submitted that the authorities will defer all actions under the Ext. P5 until the petitioner receives a copy of the judgment in W.P.(C) No. 11335/2018 and the batch.
Held that:-The Hon’ble High Court dismissed accordingly. — A.P. Vijayan Vs. The Assistant Commissioner of State Tax State Goods And Service Tax Department, Special Circle, Palakkad, The Commissioner, State Goods And Service Tax Department, Palakkad And The Secretary, Taxes Department, Government of Kerala, Thiruvananpuram  9 TAXLOK.COM 004 (Ker)