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VAT unconstitutionally paid eligible for refund: P & H HC
Case Law Details
- Case Name
- M/s Idea Cellular Ltd. Vs Union of India and others (Punjab & Haryana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- 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
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 ...
