SANGEETHA JEWELLERY Vs. STATE TAX OFFICER

JUDGEMENT

(1.) Petitioner in W.P.(C) No.27023/2018 is challenging the judgment of the Single Bench dated 12th February, 2019.

(2.) Ext.P1 notice of pre-assessment was under challenge in the writ petition, mainly raising contentions with respect to constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017('KSGST Act', for short). Inter alia, there was challenge contending that Ext.P3 order of assessment proposed is unsustainable because it was issued beyond the period of limitation stipulated under Section 19 of the 101th Amendment of the Constitution as well as the same is barred under provisions of the KVAT Act 2003.

(3.) The learned Judge had dismissed the writ petition relying on a common judgment passed by this court in M/s Sheen Golden Jewels(India) Pvt. Ltd. v. The State Tax Officer(IB)-I.