Constitutional validity of the VAT assessments post GST rollout upheld

The Kerala High Court has upheld the constitutional validity of the VAT assessments post-GST rollout. In Sheen Golden Jewels (India) Pvt. Ltd. vs. the State of Kerala, Justice Dama Seshadri Naidu was considering the Constitutional validity of Savings and Repeal Provisions of Kerala GST Act, 2017. Earlier, the Court had granted the stay against all coercive proceedings till the final order. The petitioner had questioned the constitutional validity of Section 174 of the Kerala State Goods and Service Tax Act, 2017. According to the petitioner, the Savings & Repeals Provisions under the said section is violative of clauses 2, 17 & 19 of the 101st Constitutional Amendment Act, 2016.