State of Kerala Vs Sivarajendran V (Kerala High Court)
The State of Kerala vs. Sivarajendran V case, heard in the Kerala High Court, pertained to a review petition seeking reconsideration of a judgment regarding the remission of Goods and Services Tax (GST) for bar attached hotels. The petition contested the judgment passed on 30th November 2023 in a batch of writ petitions, including W.P.(C) No. 30262 of 2022.
The review petition argued that there was an error in the judgment, specifically regarding the reduction of tax from 10% to 5% for bar attached hotels during the Covid lockdown period. The petitioner contended that the exemption from paying tax up to 5% did not absolve them from liability but entitled them to claim a refund of the 5% tax, thereby making them liable to pay interest on delayed payment of turnover tax.
Conversely, the respondent asserted that the cabinet decision and subsequent notification specifically mandated bar attached hotels to pay 5% turnover tax during the lockdown period, as applicable to retail outlets run by the Beverages Corporation. They argued that the judgment had meticulously considered all aspects, documents, and submissions and found no error warranting a review.
The court, after thorough consideration of submissions, documents, and evidence, upheld its original judgment, emphasizing the limited scope of review jurisdiction. It highlighted that review does not entail a rehearing or appeal but requires an error apparent on the face of the record, which was absent in this case. Therefore, the review petition was dismissed.
