Limitation challenge under VAT law required independent consideration, so the writ petition was restored for fresh disposal on remaining grounds.

The writ petition had been dismissed by relying on an earlier ruling on the constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017, but the other grounds were not examined. The limitation objection under Section 25(1) of the Kerala Value Added Tax Act, 2003 was specifically raised and required independent consideration. Fresh scrutiny of the remaining grounds was therefore necessary, and the writ appeal was allowed, the dismissal was set aside, and the writ petition was restored for fresh disposal on those issues.

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Issues: Whether the writ petition, dismissed by following an earlier decision on the constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017, required remand for consideration of the other grounds, including the challenge based on limitation under Section 25(1) of the Kerala Value Added Tax Act, 2003.

Analysis: The grounds other than the constitutional challenge to Section 174 of the Kerala State Goods and Services Tax Act, 2017 had not been considered by the Single Judge. The limitation plea under Section 25(1) of the Kerala Value Added Tax Act, 2003 was among the issues specifically raised and required independent examination. In these circumstances, a fresh consideration of the writ petition on 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 grounds other than the constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017.

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