Kerala HC Dismisses Review Petition as Assessee Paid CGST Act as Ordered by Single Judge [Read Order]

The Kerala High Court dismissed the review petition as the assessee paid the Central Goods and Service Tax (CGST) Act, 2017 as ordered by a Single Judge. Since there was no error apparent on the face of the record, the single bench dismissed the review petition.

Mr A. Muhammed Rafiq, Special Government Pleader for the review petitioners and Mr Mayankutty Mather for the respondents, Kallada Hotels And Resorts.

The Court after hearing the Counsel appearing for the parties, vide the Final Judgment and Order under review, held that in cases where the return was filed on or before 31.03.2022 and turnover tax was cleared on or before 30.04.2022 by the FL3 licensees, for the period 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. 

Mr. A. Muhammed Rafiq,  Special Government Pleader submitted that there has occurred an error apparent on the face of the record which occasioned the review petitioners to seek review of the Judgment and Order dated 30.11.2023 passed by this Court. He further submitted that the reduction of tax from 10% to 5% was not limited only in respect of the sale affected by the Bar attached Hotels during the Covid lock down period but, the exemption was granted for the period from 2014-15 to 2015-16 as per the Cabinet Note placed on record as Annexure (A) by which the decision was taken to amend Section 7A of the Kerala General Sales Tax Act, 1963. 

The exemption from payment of tax up to 5% by the Bar attached Hotels on their parcel sales, would not mean that they were not required to pay the tax @ 10%, but they could have claimed a refund of the 5% tax and, therefore, they were liable to pay the interest on delayed payment of turnover tax.

Since there was no error apparent on the face of the record, the single bench member comprising Justice Dinesh Kumar Singh dismissed the review petition.

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