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2019 (3) TMI 1692 - HC - GSTOther grounds based on the question of limitation - Constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017 - time limitation stipulated under Section 19 of the 101th Amendment of the Constitution - HELD THAT:- The petitioner had also raised various other grounds based on the question of limitation. Therefore it is evident that the writ petition was disposed of without considering those contentions on merits. Therefore it is appropriate to have a remand of the matter to the Single Bench for considering those grounds. The impugned judgment is hereby set aside - The writ petition is restored on to the file of this court.
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