2019 (5) TMI 647

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....J. For The APPELLANT : ADV. SMT.K.LATHA For The RESPONDENTS : SPL. GP.SRI. C. E. UNNIKRISHNAN JUDGMENT Abdul Rehim, J: The appellant herein is the petitioner in W.P (C) No.38423/2018, challenging the dismissal of the writ petition, through judgment dated 24-01-2019. The respondents herein are the respondents in the writ petition. 2. The appellant challenged Ext.P1 notice of preassessment ....

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.... appellant contended that, the judgment in W.P (C) No.11335/2018 covers only the question of validity of Section 174 of the KSGST Act. It is pointed out that the learned Single Judge had omitted to consider and decide the challenge raised based on the question of limitation under Section 25 (1) of the KVAT Act. The above fact is not disputed by the learned Special Government Pleader (Taxes) appear....