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2020 (4) TMI 171 - HC - GSTConstitutional validity of Section 174 of the Kerala SGST Act, 2017 - Allegation that the proceedings for assessment was initiated beyond the period of limitation stipulated in the Statute - HELD THAT:- The remand of the writ petition for a fresh consideration by the learned Single Judge, on questions other than one relating to validity of Section 174 of the KSGST Act, would suffice to meet the ends of justice. Impugned order set aside - The writ petition is restored to the files of this Court.
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