Limitation objection in VAT assessment required fresh consideration after earlier writ disposal left the issue unanswered.

The limitation objection to the assessment order under the Kerala Value Added Tax Act was not adjudicated in the earlier writ proceedings, which had been disposed of only on the basis that the challenge to Section 174 of the Kerala State Goods and Services Tax Act was covered by prior precedent. As the respondents did not dispute that the limitation issue remained unanswered, and the prior ruling on Section 174 was stated to be pending in appeal, the matter required fresh consideration on that outstanding question. The writ appeal was allowed, the earlier judgment was set aside, and the writ petition was remitted for decision on limitation.

---

---

Issues: Whether the writ petition was liable to be remitted for fresh consideration because the limitation challenge under Section 25(1) of the Kerala Value Added Tax Act, 2003 was not adjudicated, and whether the impugned dismissal could stand when the challenge to Section 174 of the Kerala State Goods and Services Tax Act, 2017 was the only ground considered earlier.

Analysis: The limitation objection raised against the assessment order had not been considered in the earlier writ proceedings, which had been disposed of only on the basis that the validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017 was covered by a prior judgment. Since the respondents did not dispute that the limitation issue remained undecided, and the earlier decision on Section 174 was stated to be pending in appeal, the matter required a fresh adjudication on the unanswered question.

Conclusion: The writ appeal was allowed, the impugned judgment was set aside, and the writ petition was remitted to the Single Judge for fresh consideration and disposal on the limitation issue.

---