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2019 (6) TMI 674

..... han the validity of Section 174 of the KGST Act, is warranted and will serve the ends of justice. Hence we are inclined to remit the writ petition for a fresh consideration and disposal. The writ petition is restored on to the files of this court for fresh consideration and disposal on the issue. - WA. No. 1149 of 2019 - 3-6-2019 - MR C. K. ABDUL REHIM AND MR R. NARAYANA PISHARADI, JJ. For The App .....

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..... t to the previous years are under challenge before this court and there were interim orders issued with respect to operation of the said proceedings initiated. Inter alia, the appellant challenged constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act(KSGST Act, for short), in the writ petition. 3. The writ petition was dismissed along with a batch of other cases by .....

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..... tances, we are of the considered opinion that a remittance of the writ petition for consideration of the questions other than the validity of Section 174 of the KGST Act, is warranted and will serve the ends of justice. Hence we are inclined to remit the writ petition for a fresh consideration and disposal. 6. Hence the above Writ Appeal is hereby allowed and the impugned judgment of the learned S .....

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