Limitation Period — Orders imposing penalty were under challenge in the writ petition, mainly on the ground that the proceedings was initiated beyond the limitation stipulated under Section 67 of the KVAT Act. Inter alia, challenged the constitutional validity of Section 174 of the KSGST Act. The writ petition was dismissed along with a batch of other cases by holding that the issue involved stands squarely covered through the judgment in W.P(C) No.11335/2018 but by the said order issue only with respect to validity of Section 174 of the KSGST Act was covered.  The matter remitted for a fresh consideration and disposal by the Single Judge, on the questions other than those relating to validity of Section 174 of the KSGST Act. — Tresa Thomas Vs. The State Tax Officer State Goods Service Tax Department, Palakkad, The Commissioner of State Taxes Tax Tower, Thiruvananthapuram, Secretary Taxes Department, Government of Kerala, Thiruvananthapuram, Central Board of Excise and Customs Department of Revenue, Ministry of Finance, New Delhi and The Deputy Tahsildar Taluk Office, Chalakkudy, Thrissur [2019] 16 TAXLOK.COM 037 (Kerala)