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    <title>2019 (3) TMI 1761 - KERALA HIGH COURT</title>
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    <description>The writ appeal was allowed, setting aside the impugned judgment and restoring the writ petition for fresh consideration specifically on the question of limitation under Section 25(1) of the Kerala Value Added Tax (KVAT) Act. The Registry was instructed to place the writ petition before the appropriate Single Judge for reconsideration, with the previous judgment on the validity of Section 174 of the Kerala State Goods and Service Tax Act, 2017, deemed binding. Any interim order in effect before the dismissal of the writ petition would continue to remain in force.</description>
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      <description>The writ appeal was allowed, setting aside the impugned judgment and restoring the writ petition for fresh consideration specifically on the question of limitation under Section 25(1) of the Kerala Value Added Tax (KVAT) Act. The Registry was instructed to place the writ petition before the appropriate Single Judge for reconsideration, with the previous judgment on the validity of Section 174 of the Kerala State Goods and Service Tax Act, 2017, deemed binding. Any interim order in effect before the dismissal of the writ petition would continue to remain in force.</description>
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      <pubDate>Fri, 15 Mar 2019 00:00:00 +0530</pubDate>
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