Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 30TH DAY OF NOVEMBER 2023 / 9TH AGRAHAYANA, 1945 WP(C) NO. 2108 OF 2023 PETITIONER/S:
HOTEL KOTTARAM REGENCY, DOOR NO.1/191A, KUNNAMKULAM ROAD, ERUMAPETTY P.O, THRISSUR - 680 584, REPRESENTED BY ITS MANAGING PARTNER - V.R. SREEKUMAR, PIN - 680584
BY ADVS.
K.I.MAYANKUTTY MATHER S.PARVATHI UTHARA ASOKAN
RESPONDENT/S:
1 STATE OF KERALA, REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES), ROOM NO. 396, 1ST FLOOR, NEAR SOUTH CONFERENCE HALL, MAIN BLOCK, SECRETARIAT, THIRUVANANTHAPURAM GPO, PIN - 695001 2 DEPUTY COMMISSIONER I, SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT STATE TAX COMPLEX, POOTHOLE, THRISSUR - 680 581., PIN - 680581 3 DEPUTY COMMISSIONER, RECOVERY SECTION, STATE GOODS AND SERVICE TAX DEPARTMENT, POOTHOLE, THRISSUR - 680 581., PIN - 680581 4 COMMISSIONER, KERALA STATE GST DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O, THIRUVANANTHAPURAM - 695 002., PIN - 695002
BY MR MOHAMMED RAFIQ, SPL GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING RESERVED, THE COURT ON 30.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.2108/2023
-2-
J U D G M E N T This writ petition has been filed impugning the interest liability on the petitioner for the delay in remitting the turnover tax (for short, ‘ToT’) regarding the Financial Years 2020-21 and 2021-22. Common questions of facts and law are involved in these writ petitions. The writ petition has been tagged and heard along with W.P.(C) Nos.32408/2023, 30377/2022, 30383/2022;
33099/2022, 23185/2022, and 32074/2022. The controversy has been decided by judgment of even date.
2.
The same points arise in the instant writ petition.
The operative portion of the judgment reads as under:
“7.
In view thereof, the writ petitions are allowed with the following observations:
(i) In cases where the returns are filed by 31.03.2022, and ToT was cleared on or before 30.04.2022, the FL3/FL11 licensees are not liable to pay interest for delayed payment of the turnover tax for the period 22.05.2020 to 21.12.2020 and 15.06.2021 to 25.09.2021 in Financial Years 2020-21 and 2021-
W.P.(C) No.2108/2023
-3-
22.
(ii) If any FL3/FL11 licensees did not file the return of ToT in respect of the taxable turnover of the parcel sales of IMFL for the period of authorised sale on or before 31.03.2022 and not paid the ToT at 5% by 30.04.2022, such a licensee/dealer would be liable to pay interest for delayed payment of ToT with effect from 01.05.2022 till the date of payment and for delay in filing returns.
(iii) In all these cases, the impugned orders are quashed, and the cases are remitted back to the Assessing Authority to pass fresh Assessment Orders as per the (i) and (ii) mentioned above.”
Hence, by adopting the reasoning, observation and conclusion recorded in the judgment dated 30.11.2023 in W.P.(C) Nos.32408/2023;
30377/2022;
30383/2022;
33099/2022;
23185/2022 and 32074/2022, this writ petition stand allowed.
All Interlocutory Applications as regards interim matters stand closed.
Sd/- DINESH KUMAR SINGH JUDGE
jjj
W.P.(C) No.2108/2023
-4-
APPENDIX OF WP(C) 2108/2023
PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE GOVERNMENT ORDER GO(MS) NO.
41/2020 TD DATED 18.05.2020 Exhibit P2 TRUE COPY OF THE SRO NO. 297/2022 (G.O.(P) NO.
26/2022/TAXES) DATED 26.03.2022 Exhibit P3 TRUE COPY OF THE RELEVANT EXTRACT OF THE BUDGET SPEECH OF THE FINANCE MINISTER OF THE STATE DATED 11.03.2022.
Exhibit P4 TRUE COPY OF THE RELEVANT EXTRACT OF THE CABINET DECISION TAKEN ON 23.02.2022 Exhibit P5 TRUE COPY OF THE BEST JUDGMENT ASSESSMENT BY MAKING ARBITRARY ADDITIONS DATED 14.07.2022 Exhibit P6 TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT DATED 09.01.2023 Exhibit P7 TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO.
26416/2022 OF THIS HON'BLE COURT DATED 17.08.2022 Exhibit P8 TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO.
42730/2022 OF THIS HON'BLE COURT DATED 27.12.2022