Section 174 of the CGST Act, 2017—Constitutional Validity -- The Petitioner challenged that Section 174 of the Act, is inconsistent and contradictory with the provisions of Section 19 of the Constitution One Hundred and First Amendment Act 2016 and hence they are ultravires to the Constitution of India.

Held that:-The Hon’ble High Court dismissed the writ petition applying the ratio of judgment dated 11.01.2019 in W.P. (C) No. 11335 of 2018 and connected cases. — Ecpro Infra Projects Ltd. (Formerly Known As Besl Infra Projects Ltd) Vs. State Tax Officer State GST Department of Kerala, Aluva, The Commissioner, State Goods And Services Tax Department, Thiruvananthapuram, State of Kerala, Represented by Secretary to Government, Taxes Department Secretariat, Thiruvananthapuram and Central Board of Excise & Customs Department of Revenue, New Delhi [2019] 10 TAXLOK.COM 009 (Kerala)