Kerala HC admits challenge to Constitutional validity of GST savings & repeals provision

Kerala HC issues notice to Revenue in writ petition challenging savings & repeals provisions u/s 174 of Kerala State Goods and Service Tax Act, 2017, as being contrary to Clauses 2, 17 & 19 of Constitution 101st Amendment Act; According to petitioner, Revenue cannot impose penalties for AY 2010-11, 2011-12 in February 2018 by relying on Section 174(2)(d) of KGST Act; Petitioner has contended that Section 174 lacks source of power and therefore, penalty proceeding...