J U D G M E N T

[ WP(C) 16409/2018 ,WP(C).16281/2018 ,WP(C).16682/2018 ,WP(C).17206/2018 ,WP(C).17880/2018 ,WP(C).17983/2018 ,WP(C).18181/2018 ,WP(C).18183/2018 ,WP(C).20482/2018 ,WP(C).25472/2018 ,WP(C).25687/2018 ,WP(C).26473/2018 ,WP(C).26650/2018 ,WP(C).26821/2018 ]

In this batch of writ petitions the petitioners have laid challenge ultra virus amongst others that Section 174 of the 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. Heard the learned counsel for the petitioners and the learned Government Pleader.

3. Keeping in view the judgment of this Court in W.P.(C)No.11335 of 2018 dated 11.1.2019, the ratio laid down therein and with the consent of the counsel on either side, the following order is made.

4. The writ petitions are dismissed by referring to and following the judgment in W.P.(C)No.11335 of 2018. The counsel for the petitioners for the present do not invite a finding, though it is against the petitioners in view of the decisions of this Court in M/s.Sheen Golden Jewels (India) Pvt.Ltd. v. The State Tax Officer (IB)-11.

5. The p