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SAJO THOMAS, AWAL ELECTRICALS AND PLUMBING PAYYOLI, TRAVANCORE VENEERS AND PLYWOODS KUTTIPPADAM, MOHAN ASSOCIATES, M/S. OXY MARKETING vs. STATE OF KERALA, THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT
(Kerala High Court)

Hon'ble Judges:

DAMA SESHADRI NAIDU
Pet. Counsel
A.kumar
Ajay V.anand
P.j.anilkumar
Res. Counsel
K.k. Ravindranath
C.e. Unnikrishnan
K.m. Natraj

Petitioner / Applicant

SAJO THOMAS, AWAL ELECTRICALS AND PLUMBING PAYYOLI, TRAVANCORE VENEERS AND PLYWOODS KUTTIPPADAM, MOHAN ASSOCIATES, M/S. OXY MARKETING

Respondent STATE OF KERALA, THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT
Court Kerala High Court
State

Kerala

Date Jan 22, 2019
Order No.

WP(C).No. 41831 of 2018

Citation

2019(1) TAXREPLY 2457

Original Order
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ORDER

In this batch of writ petitions the petitioners have laid challenge, amongst others, on the ground that Section 174 of the KSGST Act is ultra vires of the State's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the KVAT Act.  In some cases, both the grounds have been taken. 2. All counsel agree that the issues stand squarely covered against the petitioners by judgment dated 11th January 2019 in W.P.(C) No.11335 of 2018 and connected cases. I, therefore, dismiss the writ petitions applying the ratio of thejudgment referred to above.  ....

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