2019 (3) TMI 1692

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.....A.NURIYA , SRI.ALAN PRIYADARSHI DEV JUDGMENT Petitioner in W.P.(C) No.27023/2018 is challenging the judgment of the Single Bench dated 12th February, 2019. 2. Ext.P1 notice of pre-assessment was under challenge in the writ petition, mainly raising contentions with respect to constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017('KSGST Act', for sh....

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....the other challenges based on the ground of limitation. 5. On a perusal of the writ petition we are convinced that the petitioner had also raised various other grounds based on the question of limitation. Therefore it is evident that the writ petition was disposed of without considering those contentions on merits. Therefore we think it only appropriate to have a remand of the matter to the Singl....