2019 (5) TMI 1648

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..... er Section 67 of the KVAT Act - constitutional validity of Section 174 of the KSGST Act - HELD THAT:- A re-consideration of the writ petition on the ground raised as mentioned above will be appropriate to achieve the ends of justice. Hence we are inclined to remit the matter to the Single Judge for reconsideration. The Registry shall post the writ petition before the learned Single Judge dealin .....

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..... nder Section 67 of the Kerala Value Added Tax Act(hereinafter referred to as 'the KVAT Act') was under challenge in the writ petition. One of the main contentions taken by the appellant is that the proceeding was initiated beyond the time limit stipulated under Section 67 of the KVAT Act. Inter alia, the appellant challenged the constitutional validity of Section 174 of the Kerala State .....

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..... the above mentioned circumstances, we are of the considered opinion that a re-consideration of the writ petition on the ground raised as mentioned above will be appropriate to achieve the ends of justice. Hence we are inclined to remit the matter to the Single Judge for reconsideration. 6. Accordingly, the impugned judgment in W.P.(C) 24608/2018 is hereby set aside. The Registry sh .....

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