Hotel Horizon International vs. State Of Kerala
Held
The Court held that licensees who filed returns by March 31, 2022, and cleared ToT by April 30, 2022, are not liable for interest on delayed payment for specific periods. For others, interest is leviable from May 1, 2022, and for delayed return filing.
Facts
The petitioners, licensees of Indian Made Foreign Liquor (IMFL), challenged the interest levied on delayed remittance of turnover tax (ToT) for FYs 2020-21 and 2021-22. The delay was in filing returns and paying the tax.
Key Issues
The primary issue was whether interest could be levied on delayed payment of turnover tax for specific periods, considering the circumstances of filing returns and payment.
AI-generated summary — verify with the full judgment below
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. 38944 OF 2022 PETITIONER/S:
M/S. QUEENS TOURIST HOME, QUEENS ROAD, BADAGARA, REPRESENTED BY ITS PARTNER MITHUN CHANDRAN, PIN - 673101
BY ADVS. K.I.MAYANKUTTY MATHER S.PARVATHI KALLIYANI KRISHNA B.
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, SPECIAL CIRCLE- II, STATE GOODS AND SERVICE TAX DEPARTMENT, JAWAHAR NAGAR, ELANJIPALAM P.O, KOZHIKODE, PIN - 673006 3 JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICE TAX DEPARTMENT, ELANJIPALAM P.O, KOZHIKODE, PIN - 673006 4 STATE TAX OFFICER (RECOVERY), OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, ELANJIPALAM P.O, KOZHIKODE, PIN - 673006
BY MOHAMED RAFIQ-SPL.GP
W.P.(C) Nos.38944/2022, 12742/2023, 19022/2023, 26073/2022, 26374/2023, 29365/2023, 31377/2022, 31572/2022, 31772/2022, 31959/2022, 32059/2022, 32623/
The judgment continues below.
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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.