VAT unconstitutionally paid eligible for refund: P & H HC

CA Sumit Grover The taxability on activation of SIM has been a long disputed issue, which attained finality post verdict of Hon’ble Supreme Court of India in case of BSNL v Union of India, in 2006. However, the issue arose as to what would be the consequence of the amount paid as VAT prior to the said judgment Recently, similar issue came up before Hon’ble High Court of Punjab & Haryana in the matter of Idea Cellular Limited v. Union of India The Petitioner, M/s Idea Cellular Ltd., paid the VAT on the transactions of activation of SIM cards, since earlier in case of State of ...