2023 (11) TMI 1305 - HC - GST

Interest liability on the petitioners for the delay in remitting the turnover tax - HELD THAT - The issue decided in SREEVALSAM RESIDENCY M/S. SNEHA REGENCY A UNIT OF KOLLENGODE HERITAGE HOTELS TOURISM PVT. LTD. M/S HOTEL JEENA AND UDAYA BAR HOTEL ZODIAZ INTERNATIONAL SAMS PROPERTY DEVELOPERS AND HOTELS P LTD DAHLIA TOURIST HOME VERSUS STATE OF KERALA STATE TAX OFFICER COMMISSIONER KERALA STATE GST DEPARTMENT STATE TAX OFFICER (ARREAR RECOVERY) AND OTHERS 2023 (12) TMI 109 - KERALA HIGH COURT where it was held that In cases where the returns are filed by 31.03.2022 and ToT was cleared on or before 30.04.2022 the FL3/FL11 licensees are not liable to pay interest for delayed payment of the turnover tax for the period 22.05.2020 to 21.12.2020 and 15.06.2021 to 25.09.2021 in Financial Years 2020-21 and 2021-22. Petition allowed.

Summary

The High Court of Kerala allowed writ petitions regarding interest liability for delay in remitting turnover tax for Financial Years 2020-21 and 2021-22. FL3/FL11 licensees not liable for interest if returns filed by 31.03.2022 and tax cleared by 30.04.2022. Licensees not filing returns by 31.03.2022 and not paying tax by 30.04.2022 liable for interest from 01.05.2022. Impugned orders quashed, cases remitted back for fresh assessment. Judgement based on previous cases. Interlocutory applications closed.