The petitioner filed writ petition seeking order or direction declaring sections 174(1) and 174(2) of Kerala State Goods and Services Tax Act as being unconstitutional for contravention of sections 17(b)(ii) and 19 of Constitution (One Hundred and First Amendment) Act, 2016. Whether writ petition deserved to be allowed on issue of limitation – Held, yes.
Citation: [2018] 98 taxmann.com 86 (Kerala)