State can enact section 174- VAT Assessment Post GST Valid: HC

M/S Sheen Golden Jewels (India) Pvt Ltd Vs State Tax Officer (Kerala High Court)

Core Question as the petitioners put it,is does the State have the legislative competence to enact section 174 and save the past taxation events—comprising levy, assessment, and recovery—when Entry 54, List II, which is the field of legislation empowering the State, stood omitted permanently with effect from 16.09.2017?

Held by High Court

All t

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