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 paymen

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