HC: Dismisses writ challenging Sec 174 of KGST Act as being ultra vires of the state’s legislative power

Kerala HC dismisses the writ petition challenging Section 174 of KGST Act to be ultra vires of the state’s legislative power or on the ground that the demand is barred by limitation u/s 25(1) of KVAT Act; Notes that the issues  stand squarely covered against the petitioner by judgment given in Sheen Golden Jewels (India) Pvt. Ltd. vs. The State Tax Officer and also other connected cases wherein constitutional validity of ‘saving clause’ containe...