https://www.taxtmi.com/caselaws?id=258404 VAT collected on activation of SIM cards was treated as unsupported by law once the activity was characterised as a service rather than a sale. The High Court noted that finality of assessment orders and the absence of an express refund mechanism do not bar relief under Article 226 where the levy itself is unconstitutional, and such orders may be treated as a nullity. It also noted that transfer of the collected amount to the Service Tax Department could avoid unjust enrichment, while leaving the separate service tax liability to be determined by the competent authority. en-us Mon, 23 Mar 2015 00:00:00 +0530 Wed, 21 Sep 2016 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258404 VAT collected on activation of SIM cards was treated as unsupported by law once the activity was characterised as a service rather than a sale. The High Court noted that finality of assessment orders and the absence of an express refund mechanism do not bar relief under Article 226 where the levy itself is unconstitutional, and such orders may be treated as a nullity. It also noted that transfer of the collected amount to the Service Tax Department could avoid unjust enrichment, while leaving the separate service tax liability to be determined by the competent authority. Case-Laws VAT and Sales Tax Mon, 23 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258404