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Hence, the above writ appeal is hereby allowed. The impugned judgment in WP(C) No. 15898/2018 is hereby set aside to the limited extent as mentioned above. The writ petition is restored on the files of this Court for fresh consideration by the learned Single Judge on the limited extent as mentioned above.

Section 174 of the CGST Act, 2017—Constitutional Validity -- The Petitioner prayed cancellation of the compounding facility and assessment of tax, issued under provisions of the Act. The petitioner challenged the validity of Section 174 of the Act, as it is contrary to the provisions under the Constitution. The other contentions based on the question of limitation as well as the power to cancel the compounding etc., were also raised in the writ petition. The petition was dismissed through a common judgment passed in WP(C) No. 11335/2018 and connected cases. The petitioner submitted that the judgment covers only the question of constitutional validity of Section 174 of the Act only but the court has not adverted to the other grounds raised in the writ petition The Court observed that a remittance of the writ petition for fresh consideration on the questions other than the validity of Section 174 is necessary.

Held that:-The Hon’ble High Court allowed the writ petition. The impugned judgment in WP(C) No. 15898/2018 is hereby set aside to the limited extent. The writ petition is restored on the files of this Court for fresh consideration. — Josco Fashion Jewellers Vs. State of Kerala, Thiruvananthapuram, The Commissioner, State Goods And Services Tax Department, Thiruvananthapuram And Assistant Commissioner, Special Circle, State Goods And Services Tax, Kottayam [2019] 10 TAXLOK.COM 094 (Kerala)