Telecom Service Provider Challenges Entry Tax on Right to Carry Telecom Operations as Unconstitutional.

A telecom service provider contested the imposition of an entry tax on its right to conduct telecom operations, arguing it was unconstitutional. The challenge was based on claims that the tax notice was ultra vires Sections 66B and 65B(44) of the Finance Act, 1994, and violated Articles 14, 265, and 300A of the Constitution. The High Court found that the tax notice, which relied on an arbitral award favoring the petitioner against a metro corporation, did not survive after being partially set aside by a Division Bench. The petition was allowed. .....

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