https://www.taxtmi.com/caselaws?id=387523 The writ petition required fresh adjudication because the Single Judge had confined consideration to the constitutional validity of Section 174 of the Kerala State GST Act, 2017 and had not examined the additional limitation ground. As the limitation plea had been raised before the assessing authority and involved a question of law, it remained an available ground for decision. The writ appeal was allowed, the impugned judgment was set aside, and the writ petition was restored for consideration of the unaddressed grounds, including limitation. en-us Thu, 17 Oct 2019 00:00:00 +0530 Wed, 12 Mar 2025 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387523 The writ petition required fresh adjudication because the Single Judge had confined consideration to the constitutional validity of Section 174 of the Kerala State GST Act, 2017 and had not examined the additional limitation ground. As the limitation plea had been raised before the assessing authority and involved a question of law, it remained an available ground for decision. The writ appeal was allowed, the impugned judgment was set aside, and the writ petition was restored for consideration of the unaddressed grounds, including limitation. Case-Laws GST Thu, 17 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387523