https://www.taxtmi.com/caselaws?id=378881 The limitation objection to the assessment order under the Kerala Value Added Tax Act was not adjudicated in the earlier writ proceedings, which had been disposed of only on the basis that the challenge to Section 174 of the Kerala State Goods and Services Tax Act was covered by prior precedent. As the respondents did not dispute that the limitation issue remained unanswered, and the prior ruling on Section 174 was stated to be pending in appeal, the matter required fresh consideration on that outstanding question. The writ appeal was allowed, the earlier judgment was set aside, and the writ petition was remitted for decision on limitation. en-us Tue, 09 Apr 2019 00:00:00 +0530 Wed, 24 Apr 2019 09:08:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378881 The limitation objection to the assessment order under the Kerala Value Added Tax Act was not adjudicated in the earlier writ proceedings, which had been disposed of only on the basis that the challenge to Section 174 of the Kerala State Goods and Services Tax Act was covered by prior precedent. As the respondents did not dispute that the limitation issue remained unanswered, and the prior ruling on Section 174 was stated to be pending in appeal, the matter required fresh consideration on that outstanding question. The writ appeal was allowed, the earlier judgment was set aside, and the writ petition was remitted for decision on limitation. Case-Laws VAT and Sales Tax Tue, 09 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378881