Kerala HC Dismisses Lukose K.C.’s Appeal Against KGST Assessment

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 ...