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Charges Collected From Customer By Selling Customized Software Cannot Escape Levy Of Sales Tax Under KGST Act: Kerala HC
Referring to the decision of the Supreme Court in Commissioner of Service Tax, Delhi v. Quick Heal Technologies Limited [(2023) 5 SCC 469], the Kerala...
If Cash Is Not Part Of Stock-In-Trade Of Taxpayer’s Business, Then Its Seizure In GST Tax Evasion Investigation Is Unjustified: Kerala HC
Emphasizing that the power to seize any ‘thing’, including cash, under the taxing statute must be guided by the object of the statute, the Kerala High...
