Writ petition remitted for fresh consideration where limitation and other grounds were left undecided

The writ petition was dismissed after the court addressed only the challenge to Section 174 of the Kerala State Goods and Services Tax Act, leaving the separate limitation plea under Section 25(1) of the Kerala Value Added Tax Act and other grounds undecided. Because the remaining grounds were not considered, fresh adjudication was required. The writ appeal was allowed, the dismissal judgment was set aside, and the writ petition was restored for disposal on the unanswered issues.

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Issues: Whether the writ petition, dismissed without considering the challenge based on limitation and other grounds apart from the validity of Section 174, should be set aside and remitted for fresh consideration.

Analysis: The challenge before the Court included both the limitation plea under Section 25(1) of the Kerala Value Added Tax Act and the constitutional challenge to Section 174 of the Kerala State Goods and Service Tax Act. The dismissal of the writ petition rested on an earlier decision that dealt only with the validity of Section 174, leaving the other grounds undecided. In these circumstances, fresh consideration of the remaining grounds was necessary.

Conclusion: The writ appeal was allowed, the judgment dismissing the writ petition was set aside, and the writ petition was restored for fresh disposal on the remaining grounds.

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