State Of Kerala Rep.By Addtional Chief Secretary (Taxes) vs. Hotel Malayoram Gateway PVT LTD.
Held
The High Court dismissed the review petition, finding no error apparent on the face of the record. It reiterated that review jurisdiction is limited and does not permit a rehearing or appeal, especially when all aspects and documents were considered in the original judgment.
Facts
The State filed a review petition against a High Court judgment that exempted FL3 licensees (Bar attached Hotels) from paying interest on delayed turnover tax @ 5% for parcel sales during Covid lockdowns, provided they filed returns and paid tax by specified dates. The State contended there was an error as the tax reduction from 10% to 5% did not negate the initial 10% liability, thus interest should apply.
Key Issues
Whether there was an error apparent on the face of the record in the original judgment that exempted FL3 licensees from interest on delayed turnover tax for parcel sales during Covid lockdowns, considering the nature of the tax reduction from 10% to 5%.
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