BharatTaxGST

M/S Bharti Airtel Limited vs. Commissioner, CGST Appeals-1 Delhi

W.P.(C)/13211/2024HC DelhiGSTCNR DLHC01062919202412 December 2024Bench: HON'BLE MR. JUSTICE DHARMESH SHARMA,HON'BLE MR. JUSTICE YASHWANT VARMA19 pages
For Petitioner: Mr. Sujit Ghosh, Sr. Adv. with Mr. Kumar Visalaksh, Mr. Udit Jain and Ms. Akansha Dikshit, AdvsFor Respondent: Mr. Anurag Ojha, SSC with Mr. Subham Kumar, Mr. Dipak Raj and Mr. Kumar Abhishek, Advs. 93
AI SummaryAllowed

Held

The Court held that telecommunication towers are movable property and do not fall under the definition of immovable property as per Section 17(5)(d) of the CGST Act. Consequently, the denial of input tax credit on their construction is not sustainable.

Facts

The petitions challenged proceedings under the CGST Act concerning the classification of telecommunication towers as immovable property. This classification led to the denial of input tax credit (ITC) on inputs and services used for their construction.

Key Issues

Whether telecommunication towers are considered immovable property under GST law, and if so, whether input tax credit is blocked for their construction.

Sections Cited

Section 17(5), Section 17(5)(d)

AI-generated summary — verify with the full judgment below

Heard together (3 matters)

W.P.(C) 13211/2024
W.P.(C) 14710/2024
W.P.(C) 16477/2024

Read from the judgment's own cause title. This page is filed under one of them.

W.P.(C) 13211/2024, W.P.(C) 14710/2024 & W.P.(C) 16477/2024 $~92-94 * IN THE HIGH COURT OF DELHI AT NEW DELHI %

Judgment delivered on: 12.12.2024

+ W.P.(C) 13211/2024

M/S BHARTI AIRTEL LIMITED

.....Petitioner

Through: Mr. Sujit Ghosh, Sr. Adv. with Mr. Kumar Visalaksh, Mr. Udit Jain and Ms. Akansha Dikshit, Advs.

versus

COMMISSIONER, CGST APPEALS-1 DELHI

.....Respondent

Through: Mr. Anurag Ojha, SSC with Mr. Subham Kumar, Mr. Dipak Raj and Mr. Kumar Abhishek, Advs. 93 + W.P.(C) 14710/2024 & CM APPL. 61806/2024 (Interim Stay)

INDUS TOWERS LIMITED

.....Petitioner

Through: Mr. V. Lakshmikumaran, Mr. Yogendra Aldak and Mr. Sumit Khadaria, Advs.

versus

UNION OF INDIA & ORS.

.....Respondents

Through: Mr. Mukul Singh, CGSC with Ms. Ira Singh and Mr. Aryan Dhaka, Advs. for R-1. 94 + W.P.(C) 16477/2024 & CM APPL. 69485/2024 (Interim Stay) ELEVAR DIGITEL INFRASTRUCTURE PVT LTD (EARLIER KNOWN AS ATC TELECOM INFRASTRUCTURE PVT LTD)

.....Petitioner Signing Date:17.

The judgment continues below.

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