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        2023 (11) TMI 1305 - HC - GST

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        Kerala HC: No Interest for Late Turnover Tax Payments if Returns Filed by 31.03.22 & Taxes Paid by 30.04.22 for FYs 20-22. The HC of Kerala ruled on writ petitions concerning interest liability for delayed turnover tax payments for FYs 2020-21 and 2021-22. FL3/FL11 licensees ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Kerala HC: No Interest for Late Turnover Tax Payments if Returns Filed by 31.03.22 & Taxes Paid by 30.04.22 for FYs 20-22.

                            The HC of Kerala ruled on writ petitions concerning interest liability for delayed turnover tax payments for FYs 2020-21 and 2021-22. FL3/FL11 licensees are exempt from interest if returns were filed by 31.03.2022 and taxes paid by 30.04.2022. Those failing these deadlines incur interest from 01.05.2022. Impugned orders were quashed, and cases remanded for reassessment. Interlocutory applications were closed.


                            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.
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