2020 (4) TMI 492

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..... GST Act - HELD THAT:- The grounds raised in the writ petition other than the one relating to validity of Section 174 of the KSGST Act, has not been looked into by the Single Judge. Under such circumstances, a remand of the writ petition for a fresh consideration and disposal, on the grounds raised other than the one relating to validity of Section 174 of the KSGST Act, would suffice to meet the en .....

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..... tion 25 (1) of the Kerala Value Added Tax Act, 2003 ('KVAT Act', for short). Inter alia, the appellant challenged the constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017 ('KSGST Act' for short) in the writ petition. The learned Single Judge had dismissed the writ petition along with a batch of cases by holding that, the issue raised stands sq .....

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..... urt. 5. We are convinced that the grounds raised in the writ petition other than the one relating to validity of Section 174 of the KSGST Act, has not been looked into by the Single Judge. Under such circumstances, we are of the considered opinion that a remand of the writ petition for a fresh consideration and disposal, on the grounds raised other than the one relating to validity of Section 1 .....

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