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    <title>2023 (11) TMI 1305 - KERALA HIGH COURT</title>
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    <description>FL3/FL11 licensees were treated differently depending on compliance with the prescribed extended dates for filing returns and remitting turnover tax. Where the return was filed by 31.03.2022 and turnover tax was paid on or before 30.04.2022, no interest was payable for the relevant period. Where the return was not filed by 31.03.2022 and the tax was not paid by 30.04.2022, interest continued to run from 01.05.2022 until payment, including for delay in filing the return. The impugned assessment orders were set aside and the matters were remitted for fresh assessment on that basis.</description>
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