Proceedings initiated after prelude of GST under KVAT valid because of savings clause

Sheen Golden Jewels (India) Pvt. Ltd. Vs State Tax Officer (IB)-1 (Kerala High Court) Kerala High Court held that proceedings initiated under Kerala Value Added Tax Act, 2003 (KVAT Act) after prelude of GST is valid on the basis of proceedings covered by the savings clause of section 174(2) of the Kerala State Goods and Services Tax Act, 2017 (KSGST Act). Facts- The writ petitioners are the appellants. We refer to the appellants as ‘Dealer’ and respondents as ‘Revenue’ for consistency in referring to the parties. This Court, in this common judgment, would be considering the challenge t...