The State Tax Officer vs. Garuda Hotels
Held
The High Court dismissed the review petition, finding no error apparent on the face of the record in its previous judgment. It reiterated that review jurisdiction is limited and not meant for re-hearing or appeal, and all aspects were considered in the original decision.
Facts
The State filed a review petition against a High Court judgment that exempted FL3 licensees from interest on delayed payment of 5% turnover tax on parcel sales during specific COVID lockdown periods. The State argued that the tax reduction from 10% to 5% did not mean they were not liable to pay 10% initially, thus interest on delayed payment was still due.
Key Issues
Whether there was an error apparent on the face of the record in the High Court's previous judgment, which exempted FL3 licensees from interest on delayed payment of turnover tax during the COVID lockdown period.
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 9TH DAY OF FEBRUARY 2024 / 20TH MAGHA, 1945 RP NO. 166 OF 2024 AGAINST THE JUDGMENT WP(C) 42055/2022 OF HIGH COURT OF KERALA REVIEW PETITIONER/RESPONDENTS IN THE WRIT PETITION: 1 THE STATE TAX OFFICER, THIRD CIRCLE, STATE GST DEPARTMENT, THRISSUR, PIN – 680004. 2 THE EXCISE COMMISSIONER, FORT, ATTAKULANGARA , THIRUVANANTHAPURAM, PIN – 695053. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM,PIN – 695001. BY ADV. SRI. A. MUHAMMED RAFIQ, SPL. GOVERNMENT PLEADER RESPONDENT/
PETITIONER IN THE WRIT PETITION
: GARUDA HOTELS A UNIT OF GIRINDRA HOSPITALITY PVT. LTD., THE GARUDA, 25/1662-1A, THRISSUR, REPRESENTED BY ITS ASST. GENERAL MANAGER- FINANCE, FRANCIS THOMAS, PIN – 680001. BY ADV. SRI. HARISANKAR V. MENON THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 09.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
RP NO. 166 OF 2024 2 DINESH KUMAR SINGH, J. -------------------------- RP No. 166 of 2024 In W.P.(C) No. 42055 of 2022 ------------------------- Dated this the 9th da
The judgment continues below.
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