In Sheen Golden Jewels (India) Pvt. Ltd. vs. State of Kerala, admitting the challenge on the Constitutional validity of Savings and Repeal Provisions of Kerala GST Act, 2017, Justice A. Muhamed Mustaque of Kerala High Court has issued the notice to the Revenue Department and has directed the State to file counter.
The High Court also granted the stay against all coercive proceedings till the matter is disposed of.
In the petition filed, the petitioner has questioned the constitutional validity of Section 174 of the Kerala State Goods and Service Tax Act, 2017. According to the petitioner, the Savings & Repeals Provisions under the said section is violative of clauses 2, 17 & 19 of the 101st Constitutional Amendment Act, 2016.
The petition further stated that Section 174 is deprived of any power and therefore any penalty proceedings initiated under it is invalid. Based on these reasons, the petitioner submits that the Revenue cannot impose penalties for the AY 2010-11, 2011-12 in February 2018.
The petitioner is being represented by Senior Counsel N. Venkataraman, Advocate K.P. Abdul Azeez and Advocate Akhil Suresh.
The High Court has posted the matter for 14th April for fixation of date, for final hearing.
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