https://www.taxtmi.com/caselaws?id=386318 The writ petition was not limited to the constitutional validity of Section 174 of the Kerala Goods and Services Tax Act; it also challenged the penalty orders on the ground that proceedings were initiated beyond the limitation under Section 67 of the Kerala Value Added Tax Act. As the earlier disposal addressed only the validity of Section 174 and did not examine the remaining grounds, those issues required fresh consideration. The writ appeal was allowed and the writ petition was remitted to the Single Judge for reconsideration of the other grounds, excluding the challenge to Section 174. en-us Thu, 05 Sep 2019 00:00:00 +0530 Tue, 11 Mar 2025 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386318 The writ petition was not limited to the constitutional validity of Section 174 of the Kerala Goods and Services Tax Act; it also challenged the penalty orders on the ground that proceedings were initiated beyond the limitation under Section 67 of the Kerala Value Added Tax Act. As the earlier disposal addressed only the validity of Section 174 and did not examine the remaining grounds, those issues required fresh consideration. The writ appeal was allowed and the writ petition was remitted to the Single Judge for reconsideration of the other grounds, excluding the challenge to Section 174. Case-Laws GST Thu, 05 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386318