Section 174 of the CGST Act, 2017—Constitutional Validity — The Petitioner, a business concern sought to issue a writ or order to stay all further actions under KVAT. 2003 till final orders are passed and to declare the provisions of Section 174 of the Act as unconstitutional and hence unsustainable in law.

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. — Trentin John Vs. State Tax Officer State GST Department, Ponkunnam, Kottayam, State of Kerala, Represented By Secretary To Government, Thiruvananthapuram And Union of India, Represented By Its Secretary, Department of Revenue, Ministry of Finance, New Delhi [2019] 8 TAXLOK.COM 054 (Ker)