https://www.taxtmi.com/caselaws?id=380920 Limitation in penalty proceedings under the Kerala VAT Act required independent examination, because the writ petition specifically pleaded that the notices had been issued beyond the prescribed time and that ground had not been considered earlier. The High Court therefore set aside the dismissal and remitted the writ petition for fresh consideration by the Single Judge on limitation and other surviving grounds. The challenge to the validity of Section 174 of the Kerala State GST Act was kept outside the remand and left to abide by the outcome of the pending writ appeals. en-us Mon, 20 May 2019 00:00:00 +0530 Fri, 07 Mar 2025 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380920 Limitation in penalty proceedings under the Kerala VAT Act required independent examination, because the writ petition specifically pleaded that the notices had been issued beyond the prescribed time and that ground had not been considered earlier. The High Court therefore set aside the dismissal and remitted the writ petition for fresh consideration by the Single Judge on limitation and other surviving grounds. The challenge to the validity of Section 174 of the Kerala State GST Act was kept outside the remand and left to abide by the outcome of the pending writ appeals. Case-Laws GST Mon, 20 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380920