https://www.taxtmi.com/caselaws?id=382492 A limitation challenge to an assessment under the Kerala Value Added Tax Act remained undecided, even though an earlier judgment had already addressed the validity of Section 174 of the Kerala State Goods and Services Tax Act. The High Court found that the earlier ruling did not examine the objection to Ext.P1 assessment, so fresh consideration was necessary on the surviving issue. The writ appeal was allowed, the impugned judgment was set aside, and the writ petition was remitted to the Single Judge for decision on the limitation objection, with interim protection revived. en-us Mon, 10 Jun 2019 00:00:00 +0530 Mon, 10 Mar 2025 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382492 A limitation challenge to an assessment under the Kerala Value Added Tax Act remained undecided, even though an earlier judgment had already addressed the validity of Section 174 of the Kerala State Goods and Services Tax Act. The High Court found that the earlier ruling did not examine the objection to Ext.P1 assessment, so fresh consideration was necessary on the surviving issue. The writ appeal was allowed, the impugned judgment was set aside, and the writ petition was remitted to the Single Judge for decision on the limitation objection, with interim protection revived. Case-Laws GST Mon, 10 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382492