Remand for fresh consideration where remaining writ grounds were not examined after a limited ruling on GST validity.

The writ appeal was allowed because the writ petition had been dismissed on the assumption that the dispute was fully covered by an earlier ruling on the validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017. The court noted that other grounds raised in the writ petition had not been examined on merits, and the limited scope of the earlier consideration left those issues open. As those remaining grounds were conceded to be undecided, the impugned judgment was set aside and the writ petition restored for fresh consideration on issues other than the challenge to Section 174.

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Issues: Whether the writ appeal should be allowed by setting aside the dismissal of the writ petition and restoring it for fresh consideration on grounds other than the challenge to the validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017.

Analysis: The dismissal of the writ petition had proceeded on the footing that the controversy was covered by an earlier decision concerning the validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017. It was noticed that other grounds raised in the writ petition had not been examined on merits. In view of the limited scope of the earlier consideration and the concession that those additional grounds remained undecided, a remand was warranted so that the petition could be reconsidered on the remaining issues.

Conclusion: The writ appeal was allowed, the impugned judgment was set aside, and the writ petition was restored for fresh consideration on the grounds other than the challenge to the validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017.

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