Entry omission of State list no bar: Kerala HC upholds S.174 KGST saving pre-GST liabilities against Josco Jewellers

The Kerala High Court upheld Section 174 of the Kerala General Sales Tax Act, which preserves pre-GST liabilities despite omission of a State-list entry, allowing authorities to recover dues from Josco Jewellers. The ruling clarifies that statutory savings can maintain recovery rights for historic tax liabilities even when entries are absent in schedules. The judgment is crucial for taxpayers with pre-GST exposures, reinforcing that omission in lists does not bar recovery and shaping strategies for legacy tax disputes. It emphasises careful archival compliance, transitional provision interpretation, and timely appellate remedies to safeguard revenue claims.