BharatTaxGST

The Commissioner Of Central Tax vs. Bharati Airtel LTD

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CEA/50/2021HC KarnatakaGSTCNR KAHC01039093202130 January 2025Bench: KRISHNA S DIXIT,G BASAVARAJA2 pages
For Respondent: SRI. BIPIN UPADHYAY., ADVOCATE FOR SRI. BHARGAVA D BHAT., ADVOCATE

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Cause title — parties, addresses and appearances
- 1 - NC: 2025:KHC:4200-DB CEA No. 50 of 2021 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF JANUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA CENTRAL EXCISE APPEAL NO. 50 OF 2021 BETWEEN: THE COMMISSIONER OF CENTRAL TAX, BENGALURU SOUTH COMMISSIONERATE (FORMERLY THE COMMISSIONER OF CENTRAL EXCISE, BANGALORE-I, COMMISSIONERATE) P.B NO.5400, C.R. BUILDINGS, QUEENS ROAD, BANGALORE-560 001. …APPELLANT (BY SRI. JEEVAN J NEERALGI., ADVOCATE) AND: BHARATI AIRTEL LTD., NO.55, DIVYASHREE TOWERS, BANNERGHATTA MAIN ROAD, BENGALURU-560 029. …RESPONDENT (BY SRI. BIPIN UPADHYAY., ADVOCATE FOR SRI. BHARGAVA D BHAT.,ADVOCATE) THIS CEA/CENTRAL EXCISE APPEAL UNDER SEC.35G OF THE CENTRAL EXCISE ACT 1944, ARISING OUT OF ORDER DATED 06.04.2021 PASSED IN FINAL

ORDER NO.A/20098/2021 PRAYING TO A) ALLOW THE APPEAL OF THE APPELLANT AND DECIDE QUESTIONS OF LAW AS FRAMED ABOVE IN FAVOUR OF THE APPELLANT AND ETC.,

THIS CEA COMING ON FOR FINAL HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: VANI B Location: HIGH COURT OF KARNATAKA NC: 2025:KHC:4200-DB CEA No. 50 of 2021

CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT AND HON'BLE MR JUSTICE G BASAVARAJA

ORAL JUDGEMENT

(PER: HON'BLE MR JUSTICE KRISHNA S DIXIT)

It is unanimously submitted at the Bar that the questions framed by the Revenue are answered in the negative and in favour of the Assessee vide M/S BHARTI List No.: 1 Sl No.: 33

Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.