https://www.taxtmi.com/caselaws?id=379919 A writ petition raising a limitation challenge under Section 25(1) of the Kerala Value Added Tax Act, 2003 had been dismissed on the footing that an earlier decision on Section 174 of the Kerala State Goods and Services Tax Act covered the issue. The limitation question, however, had not been adjudicated. Because that distinct statutory challenge remained unanswered, the proper course was remand for fresh consideration by the Single Judge. The impugned judgment was set aside and the writ petition restored for decision on the unresolved limitation issue. en-us Fri, 05 Apr 2019 00:00:00 +0530 Fri, 10 May 2019 07:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379919 A writ petition raising a limitation challenge under Section 25(1) of the Kerala Value Added Tax Act, 2003 had been dismissed on the footing that an earlier decision on Section 174 of the Kerala State Goods and Services Tax Act covered the issue. The limitation question, however, had not been adjudicated. Because that distinct statutory challenge remained unanswered, the proper course was remand for fresh consideration by the Single Judge. The impugned judgment was set aside and the writ petition restored for decision on the unresolved limitation issue. Case-Laws VAT and Sales Tax Fri, 05 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379919