SC Upholds Assessee’s Right to Choose Tax under Section 5 of KGST Act

Deputy Commissioner of State Tax & Anr Vs Hotel Sayooj (Supreme Court of India) Supreme Court Dismisses Tax Department’s Appeal The Supreme Court of India has dismissed an appeal by the Deputy Commissioner of State Tax, upholding a Kerala High Court decision in the case of Deputy Commissioner of State Tax & Anr Vs Hotel Sayooj. The apex court’s ruling reinforces the principle that a taxpayer’s choice to pay tax under Section 5 of the Kerala General Sales Tax (KGST) Act, 1963, is valid, and the tax department cannot compel them to be assessed under Section 7 of the sam...