HC : Allows appeal against dismissal of writ petition challenging VAT assessment under GST regime

Kerala HC allows appeal against dismissal of writ petition by Single Judge challenging order of pre-assessment on the ground that same was issued beyond period of limitation stipulated u/s 19 of 101st amendment to the Constitution as well as barred under provisions of KVAT Act, 2003; Finds force in assessee’s argument that, dismissal of writ petition by mere reliance upon ruling in Sheen Golden without consideration of other challenges based on ground of limitation, is...