2024 (2) TMI 1216

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....nal, Hotel Jeena And Udaya Bar, Hotel Abaam Pearl,<br>VAT and Sales Tax<br>2024 (2) TMI 1216 - KERALA HIGH COURT - TMI<br>KERALA HIGH COURT - HC<br>Dated:- 5-2-2024<br>RP Nos. 81, 67, 83, 85, 88, 93 and 94 of 2024 In W.P.(C) Nos. 32408 and 12347 of 2023, 23185, 30377, 30383, 32074 and 33099 of 2022 - -<br>CST, VAT & Sales Tax<br>HONOURABLE MR. JUSTICE DINESH KUMAR SINGH For the Petitioners : By A....

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....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. This Court considered all the documents which wer....

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....el sales, would not mean that they were not required to pay the tax @ 10%, but they could have claimed refund of the 5% tax and, therefore, they were liable to pay the interest on delayed payment of turnover tax. He further submits that the proposal to reduce the tax from 10% to 5% in the cabinet decision has to be considered in that respect. Mr. A. Muhammed Rafiq has also placed reliance on Annex....

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.... retail outlets run by the Beverages Corporation. In pursuance to the said cabinet note, the cabinet has taken the decision and, thereafter, Exhibit P-2 was issued notifying the rate of turnover tax. 5.1. Once the notification was issued, the respondents herein have remitted the tax, as per the time extended for filing the return and remittance of tax. This Court has considered every aspect of th....