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We are of the considered opinion that a remittance of the Writ petition for fresh consideration and disposal on the grounds raised other than the validity of Section 174 of the CGST Act, would serve the ends of justice.

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Constitutional Validity —A remittance of the writ petition for fresh consideration and disposal on the grounds raised other than the validity of Section 174 of the KSGST Act, would serve the ends of justice. — Ayurvfeda Yoga Villa Vs. State of Kerala, Represented By The Chief Secretary Government of Kerala, Government Secretariat, Thiruvananthapuram, The Commissioner State Goods And Service Tax Department, Thiruvananthapuram, Deputy Commissioner of State Tax State Goods And Service Tax Department, Wayanad And State Tax Officer, Office of State Tax Officer, Manathavady [2019] 13 TAXLOK.COM 027 (Kerala)

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