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SKYLINE BUILDERS vs. STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, THIRUVANANTHAPUTAM, THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPUTAM AND ASSISTANT COMMISSIONER (WORKS CONTRACT) , KOCHI
(Kerala High Court)

Hon'ble Judges:

DAMA SESHADRI NAIDU
Pet. Counsel
A.kumar
P.j.anilkumar
P.s.sreeprasad
Res. Counsel
Thushara James

Petitioner / Applicant

SKYLINE BUILDERS
Respondent STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, THIRUVANANTHAPUTAM, THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPUTAM AND ASSISTANT COMMISSIONER (WORKS CONTRACT) , KOCHI
Court Kerala High Court
State

Kerala

Date Jan 23, 2019
Order No.

WP(C). No. 589 of 2019

Citation

2019(1) TAXREPLY 2376
Original Order
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ORDER

The petitioner, a business concern, has sought the following reliefs: “(i) Declare that clauses (a), (b), (c), (d) and (e) of Sub Section 2 of Section 174 of the Kerala State Goods and Services Act 2017 (Act 20 of 2017) is illegal and ultra vires Articles 246A of the Constitution of India, Section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 and the Kerala State Goods and Services Act 2017 (Act 20 of 2017) and is accordingly to be rendered void and unenforceable. (ii) Declare that sub-section 3 of section 174 of the Kerala State Goods and Services Act 2017 (Act 20 of 2017) in so far as it provides for application of Section 4 of the Interpretation and General Clauses Act 1125 (Act VII of 1125) providing for saving of the Kerala Value Added Tax Act 2003 and with regard to the effect of the repeal of the statutes specified in Section 174(1)(i) is illegal, ultra vires Article 246A of the Constitution of India and Section 19 of the Constitution (One H....

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