LUKOSE K. C. Vs. DEPUTY COMMISSIONER, TAX PAYER SERVICES, KANNUR NORTH, STATE GOODS & SERVICES TAX DEPARTMENT

JUDGEMENT

(1.) Heard Sri.Harisankar V.Menon, learned counsel for the petitioner, and Smt.Jasmine M.M., learned Government Pleader, for the respondents.

(2.) The present writ petition has been filed making a challenge to the orders in Exts.P8 and P9 issued by the 1strespondent under the provisions of Sec. 7 of the Kerala General Sales Tax Act, 1963 ("Act", for short) for the financial years 2022-23 and 2023-24, whereby the petitioner's applications for compounding of turnover tax for the said years have been decided and the tax liability of Rs.1,19,96,211.00 and Rs.1,49,95,264.00, respectively, have been calculated under the compounding scheme as provided under Sec. 7 of the Act and the Rules made thereunder.

(3.) The petitioner is the proprietor of M/s.KBC Green Park Hotel, Edat, Payyannur, Kannur District, a bar attached hotel. The petitioner is an assessee under the provisions of the Act.