Writ Petition — Writ petition was filed challenging the imposition of penalty but the same was dismissed along with a batch of other writ petitions without considering any grounds other than the validity of sec. 174 of KSGST Act. Thus, appeal allowed and the writ petition is restored for fresh consideration and disposal on the grounds other than the challenge against the validity of sec. 174 of the KSGST Act. Josco Jewellers Pvt. Ltd. Vs. State of Kerala, Represented by The Chief Secretary, Thiruvananthapuram, The Commissioner, State Goods And Services Tax Department, Thiruvananthapuram, State Tax Officer (Ib) -II, State Goods And Services Tax Department, Kollam [2019] 11 TAXLOK.COM 013 (Kerala)