Hotel Cinnamon, Thekkady vs. The State Tax Officer
Held
The Court held that licensees who filed returns by 31.03.2022 and paid ToT by 30.04.2022 are not liable for interest on delayed payment for specific periods in FYs 2020-21 and 2021-22. Others are liable for interest from 01.05.2022.
Facts
The petitioners are FL3/FL11 licensees challenging the interest liability imposed for delayed remittance of turnover tax (ToT) for FYs 2020-21 and 2021-22. The core issue revolves around the periods of delay and the applicability of interest.
Key Issues
Whether interest is leviable on FL3/FL11 licensees for delayed payment of turnover tax for specific periods in FYs 2020-21 and 2021-22, considering the conditions of filing returns and payment.
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Heard together (2 matters)
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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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