Incomplete adjudication of writ grounds required remand for fresh consideration of limitation and compounding issues.

Where a writ petition is disposed of only on the constitutional validity of Section 174 of the Kerala State GST Act, and other substantive grounds such as limitation and power to cancel compounding remain unconsidered, the proper course is to set aside the order to that limited extent and restore the petition for fresh consideration. The impugned judgment was therefore interfered with only insofar as it failed to address the remaining issues, and the matter was remanded for adjudication of the left-out grounds.

---

---

Issues: Whether the writ petition required remand for fresh consideration on grounds other than the constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017.

Analysis: The appeal arose from dismissal of the writ petition on a common judgment that dealt only with the challenge to the constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017. The remaining grounds, including limitation and the power to cancel compounding, had not been considered. In such circumstances, the writ petition had to be restored for consideration of the unanswered issues.

Conclusion: The matter was remanded for fresh consideration of the writ petition on the issues other than the validity of Section 174, and the impugned judgment was set aside to that limited extent.

Ratio Decidendi: If a writ petition is disposed of without adjudicating all substantive grounds raised, the proper course is to set aside the order to that extent and remand the matter for consideration of the left-out issues.

---