Union of India & Anr. Vs Vodafone Idea Limited (Supreme Court of India)
Summary: The Supreme Court dismissed the Special Leave Petition filed by the Union of India and another against the Bombay High Court judgment concerning GST proceedings initiated against Vodafone Mobile Services Ltd. (VMSL), an entity that had ceased to exist following its merger with Idea Cellular Limited. The Supreme Court, after hearing the parties and examining the record, declined to interfere with the High Court’s order. The SLP was accordingly dismissed, thereby leaving the Bombay High Court ruling undisturbed.
Background and Bombay High Court Proceedings
VMSL and Vodafone India Limited were merged with Idea Cellular Limited pursuant to an order of the National Company Law Tribunal dated 30 August 2018, resulting in the petitioner, Vodafone Idea Limited. The merger was disclosed to the GST authorities when the GST registration of Idea Cellular Limited was amended.
Before the merger, VMSL carried on mobile telecommunication services and a tower business. On 13 November 2017, it transferred its entire tower business to ATC Telecom Infrastructure under a Business Transfer Agreement on a slump-sale basis. According to the petitioner, the transaction was not treated as a taxable supply and was not declared in GST returns.
