JUDGMENT

[WP(C) 24525/2018, WP(C).24530/2018, WP(C).24531/2018, WP(C).24536/2018, WP(C).24538/2018, WP(C).24540/2018, WP(C).24548/2018, WP(C).24581/2018, WP(C).24583/2018, WP(C).24584/2018, WP(C).24590/2018, WP(C).24608/2018, WP(C).24617/2018, WP(C).24621/2018, WP(C).24629/2018, WP(C).24651/2018, WP(C).24653/2018, WP(C).24656/2018]

In this batch of writ petitions the petitioners have laid challenge, amongst others, on the ground that Section 174 of the KSGST Act is ultra vires 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

JS

APPENDIX OF WP(C) 24525/2018 EXHIBIT P1 TRUE COPY OF THE PRE ASSESSMENT NOTICE FOR THE YEAR 2013-14 DATED 24.04.2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER ISSUED BY THIS COURT IN WPC.NO. 13930/2018