GST: HC remanded back the matter to Single Bench, which was dismissed without considering merits

M/s. Sangeetha Jewellery Vs State Tax Officer (Kerala High Court) In this writ appeal it is mainly contended that the dismissal of the writ petition is erroneous on the ground that the judgment in M/s Sheen Golden Jewels (India) Pvt. Ltd. (supra) covers only the question regarding constitutional validity of Section 174 of the KSGST Act and the learned Judge had failed to consider the other challenges based on the ground of limitation. On a perusal of the writ petition we are convinced that the petitioner had also raised various other grounds based on the question of limitation. Therefore it is...