HC : Upholds constitutional validity of 'saving and repeal' provisions contained u/s 174 of GST Act

HC upholds constitutional validity of saving clause contained u/s 174 of Kerala State Goods and Services Tax Act, 2017 (KSGST Act), states that “if a right has once been acquired under some statute, that right will not be taken away by the repeal of the statute under which it was acquired”; Rejecting petitioner's contention that Entry 54 being abrogated, States have been denuded of power of taxation from September 16, 2016 on items that stand deleted, explains that, “An...