Questão jurídica principal
Whether the administrative appeal was sufficiently reasoned against the cantonal judgment's alternative grounds, especially limitation.
Decisão extraída
No. The appellant did not address the limitation ground, so the appeal could not be examined on the merits.
Fundamentação extraída
When a decision rests on several independent grounds, all must be challenged with the proper remedy. Because the appellant left the limitation reasoning untouched, the court could not review the liability question.