Limitation challenge to VAT assessment required fresh consideration after earlier judgment did not decide the surviving objection.

A limitation challenge to an assessment under the Kerala Value Added Tax Act remained undecided, even though an earlier judgment had already addressed the validity of Section 174 of the Kerala State Goods and Services Tax Act. The High Court found that the earlier ruling did not examine the objection to Ext.P1 assessment, so fresh consideration was necessary on the surviving issue. The writ appeal was allowed, the impugned judgment was set aside, and the writ petition was remitted to the Single Judge for decision on the limitation objection, with interim protection revived.

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Issues: Whether the writ petition should be remitted for fresh consideration on the challenge to the assessment under Section 25(1) of the Kerala Value Added Tax Act, when the question of validity of Section 174 of the Kerala State Goods and Services Tax Act had already been covered by an earlier judgment.

Analysis: The challenge to the assessment for 2011-12 raised a limitation issue that had not been examined by the Single Judge. The earlier judgment relied on for dismissal dealt only with the validity of Section 174 of the Kerala State Goods and Services Tax Act, and did not decide the limitation objection relating to Ext.P1 assessment. In these circumstances, a fresh consideration by the Single Judge was considered necessary to address the surviving issue on merits.

Conclusion: The writ appeal was allowed, the impugned judgment was set aside, and the writ petition was remitted for fresh consideration on the limitation challenge to Ext.P1 assessment.

Final Conclusion: The matter was restored to the file of the Single Judge for adjudication of the surviving statutory limitation objection, and the interim protection stood revived.

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