Bar Attached Hotels Allowed Counter Sales During Covid-19: Kerala High Court

The High Court of Kerala recently delivered a judgment on WA No. 498 of 2024, involving a tax dispute between Lukose K.C., the proprietor of M/S. KBC Green Park Hotel in Edat, Payyannur, Kannur, and the Deputy Commissioner, Tax Payer Services of Kannur North, among others. The case revolved around the assessment of tax under the Kerala General Sales Tax Act (KGST Act) for the assessment years 2022-2023 and 2023-2024.…