Perumbavoor Hotels And Resorts PVT. LTD., vs. State Of Kerala
Held
The Court held that if returns were filed by March 31, 2022, and ToT was cleared by April 30, 2022, no interest is payable for specific delayed periods in FY 2020-21 and 2021-22. Otherwise, interest is leviable from May 1, 2022, for delayed payment and return filing.
Facts
The petitioners, who are FL3/FL11 licensees, challenged the interest liability imposed on them for delayed remittance of turnover tax (ToT) for Financial Years 2020-21 and 2021-22. The core issue revolved around the periods of delayed payment and filing of returns.
Key Issues
The primary issue was whether interest was leviable on turnover tax for specific periods of delay in filing returns and payment, considering the conditions met by the licensees.
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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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