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    <title>2019 (9) TMI 1086 - KERALA HIGH COURT</title>
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    <description>The High Court remitted the case for fresh consideration as the Single Judge did not address all grounds raised by the appellant, including the challenge to penalty orders based on limitation under Section 67 of the KVAT Act and the constitutional validity of Section 174 of the KSGST Act. The writ appeal was allowed, setting aside the previous judgment, and the writ petition was restored for reconsideration. An interim order for payment of a portion of the disputed amount was maintained until the final disposal of the writ petition.</description>
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      <description>The High Court remitted the case for fresh consideration as the Single Judge did not address all grounds raised by the appellant, including the challenge to penalty orders based on limitation under Section 67 of the KVAT Act and the constitutional validity of Section 174 of the KSGST Act. The writ appeal was allowed, setting aside the previous judgment, and the writ petition was restored for reconsideration. An interim order for payment of a portion of the disputed amount was maintained until the final disposal of the writ petition.</description>
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