Kerala High Court
State Of Kerala Represented By ... vs Lovedons Grand on 5 September, 2024
Author: Dinesh Kumar Singh
Bench: Dinesh Kumar Singh
1RP NO. 278 OF 2024 IN WP(C) NO.31822 OF 2023
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
THURSDAY, THE 5TH DAY OF SEPTEMBER 2024 / 14TH BHADRA, 1946
RP NO. 278 OF 2024
AGAINST THE JUDGMENT IN WP(C) NO.31822 OF 2023 OF THE HIGH COURT OF KERALA
REVIEW PETITIONER/S:
1 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF SECRETARY(TAXES)
ROOM.NO.396, FIRST FLOOR, NEAR SOUTH CONFERENCE HALL, MAIN BLOCK,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
2 THE DEPUTY COMMISSIONER-I
STATE GOODS AND SERVICE TAX DEPARTMENT, MINI CIVIL STATION,
MUDAVOOR ROAD.P.O., MUVATTUPUZHA, PIN - 686669
3 THE DEPUTY COMMISSIONER
SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, SECOND
FLOOR, MINI CIVIL STATION, PERUMBAVOOR . P.O., PIN - 683542
4 THE DEPUTY COMMISSIONER(ARREAR RECOVERY)
STATE GOODS AND SERVICE TAX DEPARTMENT, SECOND FLOOR, MINI CIVIL
STATION, ALUVA.P.O., PIN - 683101
BY SPL GOVERNMENT PLEADER SRI MOHAMMED RAFIQ;
SMT RESMITHA RAMACHANDRAN GP
RESPONDENT/S:
LOVEDONS GRAND, KARIMUGAL, PUTHENCRUZ, ERNAKULAM REPRESENTED
BY ITS MANAGING PARTNER- T.C.MANI RESIDING IN
THANNIKKAMATTATHIL, KOLENCHERY, PIN - 682308
THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 05.09.2024, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
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JUDGMENT
The Review Petition has been filed seeking a review of the
Judgment dated 30.11.2023 passed in a batch of writ petitions,
including W.P.(C) No.31822/2023.
2. This Court, after hearing the learned Counsel appearing
for the parties, vide the Judgment 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/FL11 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 lockdown period. This Court
considered all the documents which were placed on record and
the submissions of both sides.
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3. The learned Special Government Pleader, however,
submits that there has occurred an error apparent on the face of
the record which occasioned the review petitioner to seek review
of the Judgment dated 30.11.2023 passed by this Court. He further
submits that the reduction of tax from 10% to 5% was not limited
only in respect of the sale effected by the Bar attached Hotels
during the Covid lockdown 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. He further submits
that the proposal to reduce the tax from 10% to 5% in the cabinet
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decision has to be considered in that respect. Learned Special
Government Pleader has also placed reliance on Annexure-B of
the review petition which is the decision of the Cabinet. The
relevant portion of Annexure-B reads as under;
"Decision: Proposal (1) of Note accepted.
(2) the suggestion in the note was considered. It has been decided to
extend the time for filing of the returns till March 31, 2022 and till
April 30, 2022 for payment of arrears."
4. On the other hand, Mr Mayankutty Mather, learned
Counsel appearing for the respondent submits that the Annexure-
A document placed on record i.e. the note put up before the
Cabinet for consideration regarding the reduction of turnover tax
for the period during lockdown from 22.05.2020 to 21.12.2020 and
from 15.06.2021 to 25.09.2021 is specific that the Bar attached
Hotels and shops were required to pay 5% of the turnover tax as is
applicable in respect of the retail outlets run by the Beverages
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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.
4.1 Once the notification was issued, the respondent herein
has remitted the tax, as per the time extended for filing the return
and remittance of tax. This Court has considered every aspect of
the matter, the submissions and documents placed on record.
There is no error apparent on the face of the record, which
requires this Court to review its well-considered Judgment dated
30.11.2023 in W.P.(C) No. 31822 of 2023 and connected matters.
5. I have considered the submissions. Review jurisdiction is to
be exercised in a very limited manner where there is an error
apparent on the face of the record. This Court has considered
every document and submission while rendering the Judgment
dated 30.11.2023 in W.P.(C) No. 31822 of 2023 and connected
matters. Furthermore, these documents were not part of the
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pleadings. Review does not mean rehearing or appeal. There has
to be finality to litigation. This Court, based on the submissions,
documents and evidence, has rendered the Judgment sought to be
reviewed.
Therefore, I find no error apparent on the face of the record
which warrants this Court to reconsider this Judgment under
review. There is no substance in this review petition and the same
is hereby dismissed.
Sd/-
DINESH KUMAR SINGH
JUDGE
jjj
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PETITIONER ANNEXURES
Annexure A ANNEXURE(A) TRUE COPY OF THE NOTE PLACED BEFORE
THE COUNCIL OF MINISTERS IN RESPECT OF NO.FILE
NO.201/B3/2021/TD.
Annexure B ANNEXURE (B) TRUE COPY OF THE PROCEEDINGS OF THE
CABINET MEETING OF MINISTERS,HELD ON 23.02.2022
ALONG WITH TRANSLATION OF RELEVANT PORTION IN
ENGLISH
