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2019 (4) TMI 804 - HC - GSTConstitutional validity of Section 174 of the KSGST Act - the learned Single Judge had failed to advert to the other contentions raised in the writ petition, based on the question of limitation and other aspects - Held that:- The fact is not disputed by learned Government Pleader appearing for the respondents, and it is conceded that the correctness of the decision in M/S. SHEEN GOLDEN JEWELS (INDIA) PVT. LTD. VERSUS THE STATE TAX OFFICER (IB) -1, AND OTHERS [2019 (2) TMI 300 - KERALA HIGH COURT] is now pending consideration in other writ appeals. A remittance of the writ petition for a fresh consideration and disposal based on the grounds raised other than the validity of Section 174 of the KSGST Act, is necessary. The writ petition is restored on the files of this court for fresh consideration and disposal by the Single Judge.
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