Kerala High Court dismisses 3,250 Petitions challenging VAT Assessments post GST

The Kerala High Court had dismissed 3,250 petitions challenging the validity of the assessments under the earlier VAT regime after the GST rollout after September 16, 2017. The petitioners contended that the state government has been denuded of its legislative power to enact the Kerala State Goods and Services Act, 2017. As Kerala State GST Act came into being as a consequence of the constitutiona…