https://www.taxtmi.com/caselaws?id=378353 A writ petition challenging an assessment order was restored because the earlier dismissal had relied only on a prior ruling on the constitutional validity of Section 174 of the Kerala State GST Act and had not addressed the separate limitation challenge under the Kerala Value Added Tax Act. Since the limitation issue and other surviving grounds remained unresolved, fresh consideration was required. The HC allowed the writ appeal, set aside the impugned judgment, remitted the matter to the Single Judge for adjudication on the outstanding issues, and revived the interim protection. en-us Tue, 09 Apr 2019 00:00:00 +0530 Fri, 12 Apr 2019 14:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378353 A writ petition challenging an assessment order was restored because the earlier dismissal had relied only on a prior ruling on the constitutional validity of Section 174 of the Kerala State GST Act and had not addressed the separate limitation challenge under the Kerala Value Added Tax Act. Since the limitation issue and other surviving grounds remained unresolved, fresh consideration was required. The HC allowed the writ appeal, set aside the impugned judgment, remitted the matter to the Single Judge for adjudication on the outstanding issues, and revived the interim protection. Case-Laws VAT and Sales Tax Tue, 09 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378353