2023 (11) TMI 1305

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CY, SANTHOSH KUMAR N.P, JLT ENTERPRISES, HOTEL CINNAMON, VAZHAKKULAM HOTELS AND RESORTS PVT. LTD., PERUMBAVOOR HOTELS AND RESORTS PVT. LTD, JAIRAJ LODGE, HOTEL MERIYA Versus STATE OF KERALA, STATE TAX OFFICER-1, JOINT COMMISSIONER (APPEALS), DEPUTY COMMISSIONER OF STATE TAX, COMMISSIONER, KERALA STATE GST DEPARTMENT, ASSISTANT COMMISSIONER. (ARREAR RECOVERY),  <br>GST<br>2023 (11) TMI 1305 - KERA....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of writ petitions has been filed impugning the interest liability on the petitioners for the delay in remitting the turnover tax (for short, 'ToT') regarding the Financial Years 2020-21 and 2021-22. Common questions of facts and law are involved in these writ petitions. These writ petitions have been tagged and heard along with W.P.(C) Nos.32408/2023, 30377/2022, 30383/2022; 33099/2022, 23185/2022....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd not paid the ToT at 5% by 30.04.2022, such a licensee/dealer would be liable to pay interest for delayed payment of ToT with effect from 01.05.2022 till the date of payment and for delay in filing returns. (iii) In all these cases, the impugned orders are quashed, and the cases are remitted back to the Assessing Authority to pass fresh Assessment Orders as per the (i) and (ii) mentione....