Case Law Details
Lukose. K.C. Vs Deputy Commissioner (Kerala High Court)
In a dispute over tax assessment under the Kerala General Sales Tax Act (KGST Act), Lukose K.C. appeals against the judgment of a learned Single Judge. Lukose contests the computation of tax on a compounded basis, particularly concerning over-the-counter sales during Covid-induced lockdowns.
Lukose challenges the orders issued by the Deputy Commissioner under Section 7 of the KGST Act for the assessment years 2022-2023 and 2023-2024. Despite opting for tax payment on a compounded basis, Lukose disputes the computation method.
The crux of Lukose’s argument revolves around the inclusion of over-the-counter sales turnover, despite restrictions on such sales for bar attached hotels like his. He contends that this inclusion inaccurately inflates the total turnover for tax calculation.
The Kerala High Court hears arguments from both parties and examines the impugned judgment. It rejects Lukose’s contentions, citing precedent and the essence of tax payment on a compounded basis. The court emphasizes that the concession for over-the-counter sales during lockdowns does not absolve Lukose from tax liabilities.
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