Confined constitutional ruling on Section 174 left other writ grounds open, requiring fresh consideration and restoration.

The earlier judgment addressed only the constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017, and did not decide the other grounds raised in the writ petition. Because those surviving issues remained unadjudicated, the court held that fresh consideration was necessary in the interests of justice. The dismissal judgment was set aside, and the writ petition was restored for disposal on the remaining grounds.

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Issues: Whether the writ petition, dismissed on the footing that the challenge was covered by an earlier judgment on the validity of Section 174, ought to be restored for fresh consideration on the remaining grounds.

Analysis: The earlier decision was confined to the constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017. The other grounds raised in the writ petition had not been adjudicated. In these circumstances, a fresh consideration of the writ petition on the surviving grounds was found necessary to serve the ends of justice.

Conclusion: The writ appeal was allowed and the matter was remitted by setting aside the dismissal judgment and restoring the writ petition for fresh disposal on the remaining issues.

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