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    <title>2019 (7) TMI 189 - KERALA HIGH COURT</title>
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    <description>The writ petition was dismissed after the court addressed only the challenge to Section 174 of the Kerala State Goods and Services Tax Act, leaving the separate limitation plea under Section 25(1) of the Kerala Value Added Tax Act and other grounds undecided. Because the remaining grounds were not considered, fresh adjudication was required. The writ appeal was allowed, the dismissal judgment was set aside, and the writ petition was restored for disposal on the unanswered issues.</description>
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      <description>The writ petition was dismissed after the court addressed only the challenge to Section 174 of the Kerala State Goods and Services Tax Act, leaving the separate limitation plea under Section 25(1) of the Kerala Value Added Tax Act and other grounds undecided. Because the remaining grounds were not considered, fresh adjudication was required. The writ appeal was allowed, the dismissal judgment was set aside, and the writ petition was restored for disposal on the unanswered issues.</description>
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