https://www.taxtmi.com/caselaws?id=394264 Where a writ petition was disposed of only on the basis of an earlier ruling limited to the constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017, the Kerala HC held that other substantive grounds left unexamined could not be treated as covered. As those remaining issues had not been adjudicated, remand was appropriate for fresh consideration. The impugned judgment was set aside and the matter restored to the Single Judge for decision on the unresolved grounds. en-us Wed, 16 Oct 2019 00:00:00 +0530 Tue, 18 Mar 2025 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394264 Where a writ petition was disposed of only on the basis of an earlier ruling limited to the constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017, the Kerala HC held that other substantive grounds left unexamined could not be treated as covered. As those remaining issues had not been adjudicated, remand was appropriate for fresh consideration. The impugned judgment was set aside and the matter restored to the Single Judge for decision on the unresolved grounds. Case-Laws GST Wed, 16 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394264