VODAFONE IDEA LTD. (FORMERLY KNOWN AS VODAFONE MOBILE SERVICES LTD.) v. UNION OF INDIA & ORS. – Bombay High Court
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
VODAFONE IDEA LTD. (FORMERLY KNOWN AS VODAFONE MOBILE SERVICES LTD.)
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 6637 of 2025 dated 29.04.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 70, 74 & 87
Decision : In favour of assessee
Demand – Section 74 – Penalty on slump sale of tower business as going concern prior to merger – Merger of Vodafone entities into petitioner approved by NCLT effective pre-period, fact intimated to GST authorities – SCN & order issued against non-existent amalgamating entity post-merger – Petitioner relied on preceedents holding demand raised against non-existent entity is contrary to law – Section 87 CGST Act inapplicable as no inter-company supplies in intervening period – Proceedings void ab initio for lack of jurisdiction – Held: Writ petition allowed – Order quashed.
Represented By:
Counsel for the Petitioner: Darius Shroff, Senior Counsel a/w Rahul Jain i/b. Alpha Chambers
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member