M/S Bharti Airtel LTD vs. Commissioner Central Goods And Services Tax And Central Excise
Facts
This matter concerns an Interlocutory Application (I.A. Civil)/381/2025 filed in C. Ex. App. No. 11/2019 before the Gauhati High Court. The petitioner is M/s Bharti Airtel Ltd. The respondent is the Commissioner, Central Goods and Services Tax and Central Excise. The judgment indicates that the I.A. has been disposed of in view of the judgment and order passed on the same day in two other connected cases, C. Ex. App. No. 7/2019 and C. Ex. App. No. 11/2019. No specific details regarding the tax period, disputed amount, or the specific order under challenge are provided in this excerpt.
Held
The Court has disposed of the Interlocutory Application (I.A. Civil)/381/2025. This decision was made in conjunction with the judgment and order passed on the same day in two other connected appeals, namely C. Ex. App. No. 7/2019 and C. Ex. App. No. 11/2019. The excerpt does not provide any details about the findings on specific issues, the reasoning behind the decision, or the operative directions issued in relation to the Interlocutory Application. The specific relief granted or denied, and the ratio decidendi of the judgment concerning this application, are not recorded here. Any issues expressly left undecided are also not mentioned.
Key Issues
The provided excerpt does not detail the specific issues that the Court had to decide, nor does it record the arguments presented by either the petitioner or the respondent. The disposition of the Interlocutory Application is stated to be based on the judgment and order passed in other connected appeals (C. Ex. App. No. 7/2019 and C. Ex. App. No. 11/2019). Therefore, the specific legal questions, the relevant provisions of the CGST Act or SGST Act, and the contentions of the parties are not ascertainable from this text.
AI-generated summary — verify with the full judgment below
Page No.# 1/1 GAHC010025382025
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THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/381/2025 In C.Ex.App. No.11/2019 M/S BHARTI AIRTEL LTD MEGHA PLAZA 6TH FLOOR GS ROAD CHRISTIAN BASTI GUWAHATI PRESENTLY LOCATED AT SHUBHAM BUILDWELL 3RD FLOOR RG BARUAH ROAD SREE NAGAR GUWAHATI ASSAM VERSUS COMMISSIONER CENTRAL GOODS AND SERVICES TAX AND CENTRAL EXCISE, GST BHAWAN KEDAR ROAD FANCY BAZAR GUWAHATI Advocate for the Petitioner : Manash Das, Advocate for the Respondent : SC, GST,
– BEFORE – HON’BLE THE CHIEF JUSTICE MR. VIJAY BISHNOI HON’BLE MR. JUSTICE N. UNNI KRISHNAN NAIR
2025 (Vijay Bishnoi, CJ)
In view of the judgment and order passed today in C. Ex. App. No.7/2019 and C. Ex. App. No.11/2019, the instant Interlocutory Application stands disposed of.
JUDGE CHIEF JUSTICE Comparing Assistant
The judgment continues below.
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