Section 174 constitutionality under HC lens; Petitioners question State's power to 'collect' VAT post July 2017

HC grants interim stay in respect of notices issued by VAT & Luxury Tax Dept. after introduction of GST w.e.f. July 1, 2017, until disposal of writ petitions challenging the constitutional validity of Section 174 of Kerala GST Act; Referring to the provisions of Section 19 of Constitution (One Hundred and First Amendment) Act and SC’s Constitution Bench decision in Somaiya Organics (India) Ltd, petitioners have contended there is no authority of law / lawful enactment t...