The Assistant Commissioner vs. Evm Motels PVT. LTD.

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 review jurisdiction is limited and does not permit a rehearing or appeal of the original decision, which had considered all submissions and documents.

Facts

The review petition challenged a previous High Court judgment which held that FL3 licensees were not liable for interest on delayed payment of 5% turnover tax for parcel sales during specific COVID lockdown periods (2020-21, 2021-22), provided returns were filed by March 31, 2022, and tax cleared by April 30, 2022. The petitioners contended that the tax reduction from 10% to 5% did not eliminate interest liability, as the original 10% was still due, with 5% being refundable.

Key Issues

Whether there was an error apparent on the face of the record in the original judgment regarding the interpretation of the reduced turnover tax rate for FL3 licensees during COVID lockdown and their consequent liability for interest on delayed tax payments.