Remand for fresh consideration follows when a writ petition leaves substantive grounds unexamined beyond a prior constitutional ruling.

Where a writ petition was disposed of only on the basis of an earlier ruling limited to the constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017, the Kerala HC held that other substantive grounds left unexamined could not be treated as covered. As those remaining issues had not been adjudicated, remand was appropriate for fresh consideration. The impugned judgment was set aside and the matter restored to the Single Judge for decision on the unresolved grounds.

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Issues: Whether the writ petition should be remanded 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 a writ petition that had been disposed of on the footing that the challenge stood covered by an earlier decision concerning only the constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017. The Court noted that the other grounds raised in the writ petition had not been examined and that the earlier decision did not cover those additional issues. In these circumstances, remand was considered appropriate so that the writ petition could be considered afresh on the remaining questions.

Conclusion: The writ petition was directed to be remanded for fresh consideration of the issues other than constitutional validity.

Final Conclusion: The impugned judgment was set aside and the matter was restored for adjudication on the unresolved grounds before the Single Judge.

Ratio Decidendi: Where a writ petition is disposed of on the basis of a prior ruling limited to one issue, and other substantive grounds remain unexamined, remand for fresh consideration of the unanswered issues is warranted.

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