Limitation under VAT law needed fresh adjudication where prior ruling had not addressed the issue

The writ petition required fresh consideration because the earlier dismissal rested on a batch judgment addressing only the constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017. That judgment did not decide the separate factual and legal question of limitation under Section 25(1) of the Kerala Value Added Tax Act, 2003. As the limitation issue remained unexamined, the Single Judge's decision was set aside and the matter was remitted for fresh adjudication on that point. The writ appeal was allowed.

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Issues: Whether the writ petition required fresh consideration on the question of limitation under Section 25(1) of the Kerala Value Added Tax Act, 2003.

Analysis: The earlier dismissal of the writ petition was based on a prior batch judgment that dealt with the constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017. That judgment did not decide the factual and legal issue of limitation arising under Section 25(1) of the Kerala Value Added Tax Act, 2003. Since the limitation question remained unattended, a fresh adjudication by the Single Judge was warranted.

Conclusion: The matter was remitted for fresh consideration on the limitation issue under Section 25(1) of the Kerala Value Added Tax Act, 2003, and the writ appeal was allowed.

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