https://www.taxtmi.com/caselaws?id=394585 The writ petition had been dismissed by relying on an earlier ruling on the constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017, but the other grounds were not examined. The limitation objection under Section 25(1) of the Kerala Value Added Tax Act, 2003 was specifically raised and required independent consideration. Fresh scrutiny of the remaining grounds was therefore necessary, and the writ appeal was allowed, the dismissal was set aside, and the writ petition was restored for fresh disposal on those issues. en-us Wed, 30 Oct 2019 00:00:00 +0530 Fri, 17 Apr 2020 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394585 The writ petition had been dismissed by relying on an earlier ruling on the constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017, but the other grounds were not examined. The limitation objection under Section 25(1) of the Kerala Value Added Tax Act, 2003 was specifically raised and required independent consideration. Fresh scrutiny of the remaining grounds was therefore necessary, and the writ appeal was allowed, the dismissal was set aside, and the writ petition was restored for fresh disposal on those issues. Case-Laws VAT and Sales Tax Wed, 30 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394585