Penalty or Late Fee Shouldn’t Be Levied for Making Payment of Kerala Flood Cess Under Wrong Head in GSTR-3B | Kerala HC
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 30 December, 2023
Latest from Taxmann
Case Details: Kannan Paint & Radhas Hardware v. Deputy Commissioner of State Tax SGST - [2023] 157 taxmann.com 652 (Kerala)
Judiciary and Counsel Details
-
- Dinesh Kumar Singh, J.
- G. Harikumar (Gopinathan Nair), Akhil Suresh & Anu Balakrishnan Nambiar , Advs. for the Petitioner.
- Sunil. J. & M.S. Amal Dharsan for the Respondent.
Facts of the Case
The petitioner was a registered dealer under the GST Act, 2017. In June 2019, the Kerala Government imposed ‘Kerala Flood Cess (KFC)’ at the rate of 1% of the tax liability. The department issued notice for making the deposit of KFC and filing the return in KFC-A to remit the flood cess for the period from August 2019 to July 2021. It submitted that it had paid Cess under incorrect head through GSTR-3B.
But the department informed that the payment head and utilization head were different and same cannot be adjusted to flood Cess. The petitioner filed writ petition and requested to allow to adjust amount paid under wrong head.
High Court Held
The Honorable High Court noted that the petitioner had committed a bona fide mistake of depositing the KFC in the wrong account along with its GSTR-3B as it had paid the KFC on time, but in the wrong account.
Thus, the Court held that the petitioner should not be saddled with any penalty or late fee in respect of payment of Kerala flood Cess for period on wrong head along with its GSTR-3B. However, the Court also held that the petitioner was not vigilant in responding to the notices issued and thus, the petitioner should pay the interest.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
