Case remanded for fresh review by Single Judge, focusing on aspects other than Section 174 validity. Writ appeal allowed.

The Court remanded the case for fresh consideration by the Single Judge, focusing on aspects other than the constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act. The writ appeal was allowed, setting aside the previous judgment and restoring the writ petition for further review. Any interim orders previously in place were revived and to remain effective.

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Issues:

1. Challenge to assessment order for the year 2010-11 initiated beyond the limitation period.
2. Constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017.
3. Omission by the Single Judge to consider grounds other than constitutional validity.
4. Pending writ appeals against the judgment in W.P(C). No.11335 of 2018.

Analysis:

1. The appellant challenged an assessment order for the year 2010-11, contending that the assessment proceedings were initiated beyond the period of limitation stipulated by the Statute. The Single Judge had previously disposed of a similar case, holding against the appellant based on a judgment dated 11.1.2019 in W.P(C). No.11335 of 2018 and connected cases.

2. The petitioner also challenged the constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017. However, the Single Judge's decision primarily focused on this constitutional issue, leading to the appellant's contention that other grounds raised were not adequately considered.

3. The appellant's counsel argued that the Single Judge failed to address the grounds raised beyond the constitutional validity of Section 174 of the KSGST Act. On the other hand, the Government Pleader representing the respondents acknowledged that the previous judgment only dealt with the constitutional validity issue and that several writ appeals against it were pending before the Court.

4. Considering the circumstances, the Court decided to remand the writ petition for a fresh consideration by the Single Judge, specifically on the aspects other than the validity of Section 174 of the KSGST Act. The writ appeal was allowed, setting aside the impugned judgment and restoring the writ petition to the Court's files for further review by the Single Judge as per the roster. Any interim orders in place at the time of the writ petition's dismissal were revived and to remain in force.

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