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    <title>2019 (6) TMI 674 - KERALA HIGH COURT</title>
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    <description>A writ petition challenging notices proposing refixation of compounded tax could not be treated as fully concluded by an earlier batch decision that addressed only the validity of Section 174 of the Kerala State GST Act. The remaining independent grounds had not been separately examined, so they required fresh adjudication on their merits. The writ appeal was allowed, the impugned judgment was set aside, and the petition was restored for de novo consideration of the unresolved issues, with interim protection revived.</description>
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      <description>A writ petition challenging notices proposing refixation of compounded tax could not be treated as fully concluded by an earlier batch decision that addressed only the validity of Section 174 of the Kerala State GST Act. The remaining independent grounds had not been separately examined, so they required fresh adjudication on their merits. The writ appeal was allowed, the impugned judgment was set aside, and the petition was restored for de novo consideration of the unresolved issues, with interim protection revived.</description>
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