https://www.taxtmi.com/caselaws?id=287283 A writ petition raising limitation under section 25(1) of the Kerala Value Added Tax Act was remitted because that specific issue had not been decided in the earlier batch judgment, so fresh consideration was required on that limited question. The earlier ruling on the validity of section 174 of the Kerala State Goods and Services Tax Act, 2017 continued to bind the parties on that separate issue. The dismissal was set aside and the writ petition restored only for determination of limitation, while the prior validity finding remained operative. en-us Fri, 15 Mar 2019 00:00:00 +0530 Fri, 28 Feb 2025 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287283 A writ petition raising limitation under section 25(1) of the Kerala Value Added Tax Act was remitted because that specific issue had not been decided in the earlier batch judgment, so fresh consideration was required on that limited question. The earlier ruling on the validity of section 174 of the Kerala State Goods and Services Tax Act, 2017 continued to bind the parties on that separate issue. The dismissal was set aside and the writ petition restored only for determination of limitation, while the prior validity finding remained operative. Case-Laws GST Fri, 15 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287283