Section 174 of the CGST Act, 2017 — Constitutional Validity — The Petitioner, a trader has sought relief to declare provisions of Section 174 of the Act are inconsistence and contradictory with the provisions of Section 19 of the Constitution.

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. — Krishna Prasad S Vs. State Tax Officer, Thiruvananthapuram, The Commissioner State GST Department, Thiruvananthapuram, State of Kerala Represented by Secretary (Taxes) , Thiruvananthapuram and Central Board of Excise Customs Department of Revenue, New Delhi [2019] 09 TAXLOK.COM 053 (Kerala)