2019 (7) TMI 188

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....PISHARADI, JJ. For The APPELLANT : ADVS. SRI. K. N. SREEKUMARAN, SRI. N. SANTHOSHKUMAR AND SRI. P. J. ANILKUMAR (A-1768) For The RESPONDENTS : SR. GP-SRI. MOHAMMED RAFIQ JUDGMENT Abdul Rehim, J The appellant herein is challenging the judgment in WP(C) No. 402/2019, dated 21.01.2019, through which the writ petition was dismissed. The respondents herein are the respondents in the writ....

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....the ground raised on the question of limitation. It is pointed out that the judgment in WP(C) No. 11335/2018 covers only the question of validity of Section 174. However, the learned counsel for the appellant had fairly conceded that the appellant is not intending to pursue the challenges with respect to Ext.P2 assessment finalised for the year 2012-13. It is contended that, with respect to Ext.P1....

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....ned judgment in WP(C) No. 402/2019 dated 21.01.2019 is hereby set aside. The writ petition is restored on to the files of this Court and remitted to the learned Single Judge dealing with the subject matter for fresh consideration and disposal on the question of validity of Ext.P1 assessment based on the challenge raised under Section 25(1) of the KVAT Act. The Registry shall post the writ petition....