https://www.taxtmi.com/caselaws?id=382227 A writ petition challenging an assessment order on limitation grounds under Section 25(1) of the Kerala Value Added Tax Act, 2003 could not be finally dismissed when that contention had not been examined on merits. The earlier dismissal had proceeded on a separate issue relating to the constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017, but the limitation objection was distinct and required adjudication. The HC therefore set aside the dismissal, allowed the writ appeal, and remanded the petition to the Single Judge for fresh disposal. en-us Mon, 03 Jun 2019 00:00:00 +0530 Sat, 08 Mar 2025 13:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382227 A writ petition challenging an assessment order on limitation grounds under Section 25(1) of the Kerala Value Added Tax Act, 2003 could not be finally dismissed when that contention had not been examined on merits. The earlier dismissal had proceeded on a separate issue relating to the constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017, but the limitation objection was distinct and required adjudication. The HC therefore set aside the dismissal, allowed the writ appeal, and remanded the petition to the Single Judge for fresh disposal. Case-Laws GST Mon, 03 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382227