https://www.taxtmi.com/caselaws?id=378360 The writ appeal was allowed because the writ petition had been dismissed on the assumption that the dispute was fully covered by an earlier ruling on the validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017. The court noted that other grounds raised in the writ petition had not been examined on merits, and the limited scope of the earlier consideration left those issues open. As those remaining grounds were conceded to be undecided, the impugned judgment was set aside and the writ petition restored for fresh consideration on issues other than the challenge to Section 174. en-us Tue, 09 Apr 2019 00:00:00 +0530 Fri, 07 Mar 2025 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378360 The writ appeal was allowed because the writ petition had been dismissed on the assumption that the dispute was fully covered by an earlier ruling on the validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017. The court noted that other grounds raised in the writ petition had not been examined on merits, and the limited scope of the earlier consideration left those issues open. As those remaining grounds were conceded to be undecided, the impugned judgment was set aside and the writ petition restored for fresh consideration on issues other than the challenge to Section 174. Case-Laws GST Tue, 09 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378360