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2024-TIOL-845-HC-KERALA-CT
IN THE HIGH COURT OF KERALA
AT ERNAKULAM
RP NO. 196 of 2024
1) STATE OF KERALA
REPRESENTED BY THE ADDITIONAL CHIEF SECRETARY(TAXES)
ROOM NO 396, 1ST FLOOR, NEAR SOUTH CONFERENCE
HALL, MAIN BLOCK,SECRETARIAT
THIRUVANATHAPURAM, 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
Vs
M/s GAYATHRI HOTELS
EDODI, VATAKARA, REPRESENTED BY ITS PARTNER
MITHUN CHANDRAN, PIN-673101
Dinesh Kumar Singh, J
Dated: February 23, 2024
Petitioner Rep. by: Sri A Muhammed Rafiq, Spl. Govt. Pleader
Respondent Rep. by: Sri Mayankutty
Kerala General Sales Tax Act, 1963 - Section 7A
Keywords - Error apparent on record - Review petition
THE present petition was filed seeking review of the Judgment and Order dated 30.11.2023 passed in the batch of writ petitions, including WP(C) No.30585 of 2022, wherein it was held that where the return were filed on or before 31.03.2022 and turnover tax was cleared on or before 30.04.2022 by the FL3 lincencees, for the periods from 22.05.2020 to 21.12.2020 and from 15.06.2021 to 25.09.2021 for the financial years 2020-21 and 2021-22, they would not be liable to pay interest for delayed filing of the returns and payment of turnover tax @ 5% on their parcel sales authorised by the Government during the Covid lock down period.
On considering the Review Petition, the Court observed that,
Whether a petition for review has a very limited scope and must be resorted to only if there is error apparent on face of record...