Golden Traders vs Special Secretary 1Had Considered The ... on 1 April, 2026
31. The Hon'ble High Court of Chhatisgarh, in K.P. Sugandh Ltd. &
Others Vs. State of Chhatisgarh & Ors, approving the judgment of the
Hon'ble High Court of Kerala in Alfa Group Vs. The Assistant State Tax
Officer, State Goods and Service Tax Department & Ors., had held as
follows: