https://www.taxtmi.com/caselaws?id=380343 The writ petition required fresh consideration because the earlier dismissal rested on a batch judgment addressing only the constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017. That judgment did not decide the separate factual and legal question of limitation under Section 25(1) of the Kerala Value Added Tax Act, 2003. As the limitation issue remained unexamined, the Single Judge's decision was set aside and the matter was remitted for fresh adjudication on that point. The writ appeal was allowed. en-us Fri, 29 Mar 2019 00:00:00 +0530 Sat, 08 Mar 2025 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380343 The writ petition required fresh consideration because the earlier dismissal rested on a batch judgment addressing only the constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017. That judgment did not decide the separate factual and legal question of limitation under Section 25(1) of the Kerala Value Added Tax Act, 2003. As the limitation issue remained unexamined, the Single Judge's decision was set aside and the matter was remitted for fresh adjudication on that point. The writ appeal was allowed. Case-Laws GST Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380343