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2019 (10) TMI 1007 - HC - GSTOmission to consider the other grounds raised against the impugned order of assessment - constitutional validity of Section 174 of the KSGST Act - time limitation - HELD THAT:- Such a question was raised before the assessing authority and it was adjudicated therein. Therefore, 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 Act was considered in the impugned judgment, we find it appropriate to remit the writ petition for consideration of other grounds available to the appellant, in particular the question of limitation. Appeal allowed.
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