Case Law Details
Case Name : M/s Idea Cellular Ltd. Vs Union of India and others (Punjab & Haryana High Court)
Appeal Number : Civil Writ Petition No. 28512 of 2013
Date of Judgement/Order : 23/03/2015
Related Assessment Year :
Courts :
All High Courts Punjab and Haryana HC
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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
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