2019 (4) TMI 466

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.... -<br>CST, VAT & Sales Tax<br>MR C. K. ABDUL REHIM AND MR R. NARAYANA PISHARADI, JJ. For The Appellant : ADVS. SRI. AJI V. DEV SRI. ALAN PRIYADARSHI DEV For The Respondents : SPL. GP. SRI. C. E. UNNIKRISHNAN JUDGMENT Abdul Rehim, J: The petitioner in W.P (C) No.22092/2018 is challenging judgment of the Single Judge, dated 11-01-2019. The respondents herein are the respondents in the....

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....on 174 of the Kerala State Goods and Services Tax Act and that the ground raised in the present writ petition challenging the pre-assessment on the basis of bar of limitation under Section 25 (1) of the KVAT Act, was not considered. 4. The above aspect is fairly conceded by the learned Special Government Pleader (Taxes). Therefore we are of the opinion that the matter need to be remitted for fr....