2019 (10) TMI 1007

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....H COURT - 2019 (30) G. S. T. L. 419 (Ker.)<br>KERALA HIGH COURT - HC<br>Dated:- 17-10-2019<br>WA. No. 2022 OF 2019 - -<br>GST<br>JUSTICE S. MANIKUMAR AND JUSTICE C.K.ABDUL REHIM, JJ. For The APPELLANT : ADVS. SRI. K. N. SREEKUMARAN, SRI. P. J. ANILKUMAR (A-1768), SRI. N. SANTHOSHKUMAR For The RESPONDENTS : SR. GP. SRI. MOHAMMED RAFIQ JUDGMENT Abdul Rehim, J. The appellant herein is the peti....

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....her grounds raised against the impugned order of assessment. It is pointed out that the assessment proceedings itself was initiated beyond the time limit stipulated in the relevant provisions of the Act and therefore the entire assessment proceedings stood barred by limitation. 4. Learned Government Pleader appearing for the respondents, per contra submitted that, the question of limitation was ....

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.... omitted to consider the ground of limitation. We take note of the fact that such a question was raised before the assessing authority and it was adjudicated therein. Therefore we are of the opinion that the question of limitation, being one which could be considered as a question of law, can be permitted to be raised in the writ petition. Since no grounds except validity of Section 174 of KSGST A....