Forfeiture of tax paid u/s 46A of KGST Act - Sale of SIM Cards - ...
November 29, 2018
Case Laws VAT and Sales Tax HC
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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