Section 174 of the CGST Act, 2017—Constitutional Validity -- The Petitioner prayed cancellation of the compounding facility and assessment of tax, issued under provisions of the Act. The petitioner challenged the validity of Section 174 of the Act, as it is contrary to the provisions under the Constitution. The other contentions based on the question of limitation as well as the power to cancel the compounding etc., were also raised in the writ petition. The petition was dismissed through a common judgment passed in WP(C) No. 11335/2018 and connected cases. The petitioner submitted that the judgment covers only the question of constitutional validity of Section 174 of the Act only but the court has not adverted to the other grounds raised in the writ petition The Court observed that a remittance of the writ petition for fresh consideration on the questions other than the validity of Section 174 is necessary.

Held that:-The Hon’ble High Court allowed the writ petition. The impugned judgment in W.P.(C)No.26416 of 2018 dated 25.01.2019 is hereby set aside. The writ petition is restored on the files of this Court for fresh consideration. — Chathamkulam Projects And Developers Private Limited Vs. The State Tax Officer, Commercial Tax Officer, Palakkad, The Commissioner of State Taxes, Thiruvananthapuram, Secretary, Taxes Department, Government of Kerala, Secretariat, Thiruvananthapuram And Central Board of Excise And Customs, New Delhi [2019] 10 TAXLOK.COM 099 (Kerala)