M/S Hotel Jeena And Udaya Bar vs. State Of Kerala
Held
The Court held that interest on delayed payment of ToT for parcel sales was unjustified for the period when the rate was not prescribed. Interest is only leviable if returns were not filed by 31.03.2022 and ToT was not cleared by 30.04.2022.
Facts
The petitioners, FL3/FL11 licensees, challenged the interest liability imposed for delayed remittance of turnover tax (ToT) on parcel sales of IMFL during FY 2020-21 and 2021-22. The core issue was the absence of a prescribed rate for ToT on such sales for a specific period.
Key Issues
The primary issue was whether interest could be levied for delayed payment of turnover tax when the applicable rate was not clearly prescribed by the relevant notifications for the period in question.
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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. 32408 OF 2023 PETITIONER/S:
SREEVALSAM RESIDENCY, KULANADA, PATHANAMTHITTA REPRESENTED BY ITS PROPRIETOR - ARUN RAJ PILLAI, PIN - 689503
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, SGST DEPARTMENT, MINI CIVIL STATION P.O, PATHANAMTHITTA, PIN - 689645 3 COMMISSIONER, KERALA STATE GST DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM, PIN - 695002 4 STATE TAX OFFICER (ARREAR RECOVERY) KERALA STATE GST DEPARTMENT, FINANCIAL COMPLEX, MINI CIVIL STATION P.O, 3RD FLOOR, PATHANAMTHITTA, PIN - 689645 OTHER PRESENT:
MR MOHAMMED RAFIQ, SPL GOVERNMENT PLEADER; RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING RESERVED THE COURT ON 30.11.2023, ALONG WITH WP(C).23185/2022, 30377/2022 AND CONNECTED CASES, THE COURT
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