Shanti Prime Publication Pvt. Ltd.
Time limitation — Limitation u/s 125 of KVAT ACT, — Question raised other than validity of section 174 of the KSGST Act need not to be considered by the Learned Single Judge of course. The validity of section 174 will depend upon the final outcome of the writ appeals which are pending. Hence,, a remand of writ petition for a fresh disposal would suffice to meet the ends of justice. — Usha Agencies Vs. Assistant Commissioner, State Goods And Service Tax Department, Special Circle-1, Ernakulam, Commissioner of State Taxes, Tax Tower, Karamana, Thiruvananthapuram And State of Kerala, Represented By Its Secretary to Taxes, Secretariat, Thiruvananthapuram  13 TAXLOK.COM 026 (Kerala)