The validity of legislative provisions can be challenged, but if a matter has been conclusively decided in earlier rulings, those decisions prevail.

J U D G M E N T

[ WP(C) 28539/2018 ,WP(C).18145/2018 ,WP(C).24744/2018 ,WP(C).28323/2018 ,WP(C).29344/2018 ,WP(C).31344/2018 ,WP(C).33742/2018 ,WP(C).33743/2018 ,WP(C).34144/2018 ,WP(C).34345/2018 ,WP(C).34541/2018 ,WP(C).34742/2018 ,WP(C).34943/2018 ,WP(C).35141/2018 ,WP(C).35343/2018 ,WP(C).36143/2018 ,WP(C).36541/2018 ,WP(C).37942/2018 ,WP(C).40744/2018 ,WP(C).41344/2018 ]

In this batch of writ petitions the petitioners have laid challenge, amongst others, on the ground that Section 174 of the ultra vires KSGST Act is of the State's legislative power or on the ground that the demand is barred by limitation under Section 25(1)

of the KVAT Act . In some cases, both the grounds have been taken.

2. All counsel agree that the issues stand squarely covered against the petitioners by judgment dated 11th January 2019 in W.P.

(C) No.11335 of 2018 and connected cases.

I, therefore, dismiss the writ petitions applying the ratio of the judgment referred to above.

Sd/-

DAMA SESHADRI NAIDU

JUDGE

jjj

APPENDIX OF WP(C) 28539/2018 EXHIBIT P1 TRUE COPY OF THE REGISTRATION CERTIFICATE NO.

32050626636/23.03.17 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P2 THE TRUE COPY OF THE GST REGISTRATION CERTIFICATE NO. 3211MFP4686KIZP GENERATED ON- LINE FROM THE OFFICIAL WEBSITE DATED 16.07.2018.

EXHIBIT P3 THE TRUE COPY OF THE ANNUAL RETURN E-FILED FOR

2016 - 17 IN FROM NO. 10 DATED 06/07/2017.

EXHIBIT P4 THE TRUE COPY OF THE NOTICE NO. 32050626636/2016 -

17 DATED 16.07.2018.

APPENDIX OF WP(C) 18145/2018 EXHIBIT P1. TRUE COPY OF THE ASSESSMENT ORDER DATED

31.07.2017.

EXHIBIT P2. TRUE COPY OF THE RR DEMAND NOTICE NO.A3/1180/18-

19 DATED 02.05.2018.

EXHIBIT P3. TRUE COPY OF THE INTERIM ORDER DATED 04.04.2018 IN W.P.(C)NO.11335/2018.

APPENDIX OF WP(C) 24744/2018 EXHIBIT P1 THE TRUE COPY OF THE CERTIFICATE ISSUED BY THE REGISTERING AUTHORITY 1ST RESPONDENT.

EXHIBIT P2 THE TRUE COPY OF THE REGISTRATION CERTIFICATE UNDER GST ACT IN NO. 32AAGFT6141DIZK DTD.

21.09.2017.

EXHIBIT P3 THE TRUE COPY OF THE ANNUAL RETURN FOR 2015-16.

EXHIBIT P4 THE TRUE COPY OF THE ASSESSMENT ORDER DTD.

14.05.2018.

APPENDIX OF WP(C) 28323/2018 EXHIBIT P1 TRUE COPY OF THE NOTICE DATED 22/03/2018, ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT, U/S 25 (1) OF THE KVAT Act , FOR 2014-15 EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED

22/06/2018, ISSUED TO PETITIONER BY 1ST RESPONDENT U/S 25 (1) OF THE KVAT Act FOR 2014-15 PURSUANT TO THE NOTICE DATED 22/03/2018 EXHIBIT P3 TRUE COPY OF THE INTERIM ORDER DATED 04/04/2018 PASSED IN W.P(C) 11335/2018 IN STAYING FURTHER STEPS ON THE FOOTING OF NOT HAVING LEGSILATIVE COMPLIANCE TO 1ST RESPONDENT AS ON THE DATE OF INITIATING PROCEEDINGS UNDERT KVAT Act 2003 APPENDIX OF WP(C) 29344/2018 EXHIBIT P1 THE TRUE COPY OF THE PRE ASSESSMENT NOTICE FOR THE YEAR 2014-2015 DATED 17.7.2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER.

EXHIBIT P2 THE TRUE COPY OF THE PRE ASSESSMENT NOTICE FOR THE YEAR 2015-2016 DATED 27.7.2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER.

EXHIBIT P3 THE TRUE COPY OF THE INTERIM STAY ORDER IN WPC NO.13930 OF 2018 DATED 13TH APRIL 2018.

APPENDIX OF WP(C) 31344/2018 EXHIBIT P1 TRUE COPY OF THE SAID ASSESSMENT ORDER FOR THE YEAR 2016-17 DATED 31.7.2018 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER.

EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED 4.4.2018 PASSED BY THIS HON'BLE COURT IN WPC NO.11335/2018.

EXHIBIT P2 A TRUE COPY OF THE INTERIM ORDER DATED 30.8.2018, PASSED BY THE HON'BLE COURT IN WPC NO.28579/2018.

APPENDIX OF WP(C) 33742/2018 EXHIBIT P1 COPY OF ANNUAL RETURN IN FORM 10 DATED 9.10.2012 FILED BY THE PETITIONER FOR THE YEAR 2011-12.

EXHIBIT P1 A COPY OF ANNUAL RETURN IN FORM 10 B FILED BY THE PETITIONER FOR THE YEAR 2011-12 EXHIBIT P2 COPY OF THE NOTICE DATED 08.10.2018 ISSUED BY THE

1ST RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P3 COPY OF TH REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 12.10.2018 EXHIBIT P4 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN W.P(C) NO. 13552 OF 2018.

APPENDIX OF WP(C) 33743/