Kerala HC dismissed review petition on KGST for Bar-Attached Hotels Tax

State of Kerala Vs KMA Resorts Pvt. Ltd. (Kerala High Court) Introduction: In a landmark decision, the Kerala High Court dismissed a review petition against its earlier ruling concerning the levy of a 5% tax under the Kerala General Sales Tax (KGST) Act on the total turnover of bar-attached hotels. The case, State of Kerala Vs KMA Resorts Pvt. Ltd, has drawn significant attention for its implications on the hospitality sector, particularly during the challenging times brought about by the COVID-19 pandemic. Detailed Analysis: The review petition sought to overturn the High Court’s decisi...