Forfeiture of tax paid u/s 46A of KGST Act - Sale of SIM Cards - ...
Refunds for Tax Paid on SIM Card Sales Under KGST Act Sec 46A Only Valid for Consumers, Not Assessees.
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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