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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.

Time limitation — Section 174 of the CGST Act — The Petitioner challenged notice of pre-assessment, mainly raising contentions with respect to constitutional validity of Section 174 of the Act. The petitioner contended order of assessment proposed is unsustainable because it was issued beyond the period of limitation. The petitioner contended that dismissal of the writ petition is erroneous on the ground that the learned Judge had failed to consider the other challenges based on the ground of limitation. The Court observed that the petitioner had raised various other grounds based on the question of limitation.
Held that:- The Hon’ble High Court allowed the writ petition and set aside impugned judgment in W.P.(C) No. 21355/2018, dated 11.01.2019. The writ petition is restored on to the file of this court.—C.P. Mariyamma Vs The Assistant Commissioner (Assessment) III [2019] 10 TAXLOK.COM 140 (Kerala)