https://www.taxtmi.com/caselaws?id=369167 A prior Division Bench decision had already settled the limitation issue arising from the notice under Section 25(1) of the Kerala Value Added Tax Act, 2003 in favour of the assessee. As both sides accepted that the point was covered, the limitation objection was treated as answered for the petitioner, and the writ was disposed of on that basis. Applying constitutional avoidance, the Court did not examine the challenge to the constitutional validity of the provisions invoked in the reliefs sought. en-us Tue, 07 Aug 2018 00:00:00 +0530 Wed, 05 Mar 2025 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369167 A prior Division Bench decision had already settled the limitation issue arising from the notice under Section 25(1) of the Kerala Value Added Tax Act, 2003 in favour of the assessee. As both sides accepted that the point was covered, the limitation objection was treated as answered for the petitioner, and the writ was disposed of on that basis. Applying constitutional avoidance, the Court did not examine the challenge to the constitutional validity of the provisions invoked in the reliefs sought. Case-Laws GST Tue, 07 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369167