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IN THE HIGH COURT OF KERALA AT ERNAKULAM
HARISANKAR V. MENON, J
HOTEL VETTIKATTU PLAZA, NEENDOOR -P.O, KOTTAYAM – Appellant
Versus
ASSISTANT COMMISSIONER OF STATE TAX, TAXPAYER SERVICES CIRCLE, KOTTAYAM EAST – Respondent
| Table of Content |
|---|
| 1. challenge to assessment under kgst for delayed interest. (Para 1) |
| 2. court examined the arguments regarding tax rate confusion. (Para 2) |
J U D G M E N T
The petitioner, a bar attached hotel, has filed the captioned writ petition seeking to challenge Ext.P4 assessment order for the assessment year 2000-21 to the extent of the imposition of interest under the provisions of the Kerala General Sales Tax Act (KGST), 1963 (hereinafter referred to as 'Act').
2. I have heard Sri. Aji V. Dev, the learned counsel for the petitioner, and Smt. Jasmine, the learned Government Pleader.
3. The interest under the provisions of Section
23(3) of the Act has been imposed by Ext.P4 for the delay in satisfaction of tax with reference to the retail sales/counter sales of Indian Made Foreign Liquor (IMFL) during the Covid- 19 lockdown period. There was some confusion as regards the tax rate to be satisfied with reference to the aforementioned periods since counter sales were taxable only at the rate of 5%. The clarity has been made by the Government only by the amendment carried out in the year
2022, stating that the liability to satisfy the tax at the rate of 5% would be from 2022. Insof
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