Refunds for Tax Paid on SIM Card Sales Under KGST Act Sec 46A Only Valid for Consumers, Not Assessees.

Forfeiture of tax paid u/s 46A of KGST Act - Sale of SIM Cards - The claim for refund, if any, would subsist only in the consumer and it is the State who is competent to make such refund as per the procedure prescribed - There can be no refund to the assessee. .....

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