M/S. Hotel Virad vs. State Of Kerala
Held
The Court held that FL3/FL11 licensees are not liable to pay interest for delayed payment of turnover tax for specific periods in FY 2020-21 and 2021-22, provided returns were filed by March 31, 2022, and ToT was cleared by April 30, 2022. Otherwise, interest would be leviable from May 1, 2022.
Facts
The petitioners, who are FL3/FL11 licensees, challenged the interest liability imposed on them for delayed remittance of turnover tax (ToT) for the financial years 2020-21 and 2021-22. The core issue revolved around the period for which interest could be levied on delayed payment of ToT.
Key Issues
The primary issue was whether interest could be levied on the delayed payment of turnover tax for specific periods in the financial years 2020-21 and 2021-22, and under what conditions.
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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 THURSDAY, THE 30TH DAY OF NOVEMBER 2023 / 9TH AGRAHAYANA, 1945 WP(C) NO. 37726 OF 2022 PETITIONER/S:
HARBOUR HOTELS, 20/219 A, NEAR MALIANKARA BRIDGE, VADAKKEKKARA, NORTH PARAVUR, KERALA REPRESENTED BY ITS MANAGING PARTNER - SHAILA GOPINATHAN, PIN - 683516
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 STATE TAX OFFICER-1, STATE GOODS AND SERVICE TAX DEPARTMENT NORTH PARAVUR P.O, ERNAKULAM, PIN - 683513 3 JOINT COMMISSIONER (APPEALS) STATE GOODS AND SERVICE TAX DEPARTMENT, PALARIVATTOM P.O, ERNAKULAM, PIN - 682015 4 DEPUTY COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT, MATTANCHERRY P.O, ERNAKULUM, PIN - 682002 OTHER PRESENT:
MR MOHAMMED RAFIQ-SPL.GP THIS WRIT PETITION (CIVIL) HAVING RESERVED THE COURT ON 30.11.2023, ALONG WITH WP(C).1639/2023, 1962/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED T
The judgment continues below.
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