Kochi: The division bench of Kerala High Court recently upheld the single bench verdict which said the state government is not restricted from pursuing the tax collection based on VAT Act related procedures post-GST.

The bench comprising Justice SV Bhatti and Justice Basant Balaji also dismissed a batch of pleas filed by various business entities against the single bench ruling.

Meanwhile, the court pointed out that the business entities can pursue remedies which are legally bound to resolve complications if any.

The entities had contended that the government enjoyed a one year timeline after implementation of GST to rectify any legislation that go against GST amendment. So the government should not invoke actions based on VAT ACT further, they said.

The state government batted that implementation of GST pose no challenge pursuing VAT related procedures, which the court found valid.