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    GST notice service requires alternative delivery and personal hearing before ex parte assessment; time-barred input tax credit is quashed.
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VAT / Sales Tax

Pre-packed SIM cards and GSM fixed wireless phones fall within...

Mandatory package declarations apply to pre-packed telecom devices despite retained title, while Magistrate proceedings preserve available defences.

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VAT / Sales Tax October 24, 2026 Case Laws HC
Pre-packed SIM cards and GSM fixed wireless phones fall within packaged-commodity requirements where supplied without the purchaser being present and at a predetermined value. Transfer of a subscriber's right to use the devices, activation charges, and no commitment to replace lost or damaged devices free of cost may indicate a sale; contractual retention of title does not displace consumer-protection declarations, including price disclosure on the principal display panel. For alleged declaration breaches, non-compliance with a compounding notice leads to proceedings before the jurisdictional Magistrate, preserving the opportunity to raise defences despite the absence of a separate adjudicatory mechanism. The intra-Court appeal succeeded, the quashing order was set aside, and the writ petitions were dismissed.

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Acts Income Tax