https://www.taxtmi.com/caselaws?id=386783 A statutory limitation objection under Section 25(1) of the Kerala Value Added Tax Act, 2003 remained undecided in the writ proceedings, because the Single Judge disposed of the matter on a different basis without independently examining whether the assessments were time-barred. As the challenge focused only on limitation and not on the validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017, the proper course was to reopen the writ petition for fresh consideration of that issue. The matter was remanded to the Single Judge to decide whether the impugned assessments were hit by limitation. en-us Thu, 18 Jul 2019 00:00:00 +0530 Wed, 12 Mar 2025 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386783 A statutory limitation objection under Section 25(1) of the Kerala Value Added Tax Act, 2003 remained undecided in the writ proceedings, because the Single Judge disposed of the matter on a different basis without independently examining whether the assessments were time-barred. As the challenge focused only on limitation and not on the validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017, the proper course was to reopen the writ petition for fresh consideration of that issue. The matter was remanded to the Single Judge to decide whether the impugned assessments were hit by limitation. Case-Laws GST Thu, 18 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386783