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    <title>2019 (5) TMI 647 - KERALA HIGH COURT</title>
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    <description>The writ appeal was allowed, setting aside the judgment in W.P (C) No.38423/2018. The writ petition was restored for fresh consideration by the Single Judge specifically on the question of limitation under Section 25(1) of the KVAT Act, separate from the validity of Section 174 of the KSGST Act. The appellant was granted the liberty to seek a stay against any finalized assessment pending the fresh decision on the limitation issue.</description>
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      <description>The writ appeal was allowed, setting aside the judgment in W.P (C) No.38423/2018. The writ petition was restored for fresh consideration by the Single Judge specifically on the question of limitation under Section 25(1) of the KVAT Act, separate from the validity of Section 174 of the KSGST Act. The appellant was granted the liberty to seek a stay against any finalized assessment pending the fresh decision on the limitation issue.</description>
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