The petitioner in W.P(C) No.21355/2018 is challenging the judgment dated 11.01.2019. The respondents are the respondents in the writ petition.

2. Ext.P1 order of assessment was challenged in the writ petition, inter alia based on a contention that the assessment is barred under Section 25(1) of the Kerala Value Added Tax (KVAT) Act. There was also a challenge against the 101th amendment of the Constitution and the provision of Section 174 of the Kerala State Goods and Service Tax Act, 2017.

3. The above writ petition was dismissed by the learned Single Judge along with a batch of other cases by following the judgment in W.P(C) No. 11335/2018 and connected cases. But the judgment in W.P(C) No.11335/2018 had only dealt with the question of validity of Section 174 of the Kerala State Goods and Service Tax Act, 2017 and the question of limitation under Section 25(1) of the KVAT Act was not considered therein. The learned Special Government Pleader (Taxes) had fairly conceded the above said aspect. Therefore, we are of the opinion that the writ petition need to be remitted for a fresh consideration on the question of bar of limitation provided under Section 25(1) of the KVAT Act.

4. Hence, the writ appeal is hereby allowed. The impugned judgment in W.P(C) No. 21355/2018 is hereby set aside. The writ petition is restored on the files. The Registry is directed to post the writ petition before the learned Single Judge dealing with the subject, as per the roster. It is made clear that the judgment in W.P(C) No. 11335/2018 and connected cases, will be binding on the question of validity of Section 174 of the KSGST Act.

It is made clear that, interim order if any prevailed before the dismissal of the writ petition will continue to survive in force.