State Of Kerala Represented By Additional Chief Secretary[Taxes] vs. Vmgr Hotels And Resorts Private Limited
Held
The High Court dismissed the review petition, finding no error apparent on the face of the record in its previous judgment. It affirmed that the original judgment, which exempted FL3 licensees from interest on delayed turnover tax payments (at 5%) for parcel sales during COVID lockdowns, was well-considered based on the submissions and documents.
Facts
The State filed a review petition against a High Court judgment that exempted FL3 licensees (bar-attached hotels) from paying interest on delayed filing of returns and payment of 5% turnover tax for parcel sales during specific COVID lockdown periods, provided they complied by certain dates. The State contended there was an error apparent on the record regarding the tax reduction and interest liability.
Key Issues
The key issue was whether the original judgment, which relieved FL3 licensees from interest liability on delayed 5% turnover tax payments for parcel sales during COVID lockdowns, contained an error apparent on the face of the record, warranting a review.
Sections Cited
None
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Cause title — parties, addresses and appearances
Heard Sri.A. Muhammed Rafiq, learned Special Government
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