State Of Kerala Represented By The Additional Chief Secretary(Taxes) vs. Hotel Green Park
Held
The High Court dismissed the review petition, finding no error apparent on the face of the record in its earlier judgment. It reiterated that all aspects, submissions, and documents were considered, and review jurisdiction is not for re-hearing or appeal.
Facts
The State filed a review petition against a High Court judgment that exempted FL3 licensees from interest on delayed turnover tax payments for parcel sales during specific COVID lockdown periods. The original judgment held that if returns were filed by 31.03.2022 and tax paid by 30.04.2022, no interest was due on the 5% turnover tax. The State contended that the tax was 10% with a 5% refund possibility, making interest applicable.
Key Issues
Whether there was an error apparent on the face of the record in the original judgment, which had held that FL3 licensees were not liable for interest on delayed payment of turnover tax at 5% for parcel sales during COVID lockdown periods, given specific deadlines for filing and payment.
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Cause title — parties, addresses and appearances
Heard Sri.A. Muhammed Rafiq, learned Special Government Pleader fo
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