Kerala HC Upholds Sales Tax Dept’s action to withhold liquor sales for Tax Recovery

Cannanore County Club & Resorts Pvt Ltd Vs Deputy Commissioner (Arrear Recovery) (Kerala High Court) Introduction: The Kerala High Court recently addressed a case involving Cannanore County Club & Resorts Pvt Ltd and the Sales Tax Department. The department had directed the withholding of liquor sales to the petitioner due to a substantial tax arrear amounting to Rs. 1,86,48,258 under the Kerala Goods and Services Tax (KGST) Act. The court’s decision in this matter highlights the department’s right to take coercive measures to recover tax arrears, even if it means withholdi...