Telecommunications Consultants India ... vs Union Of India & Ors.

ik-135064462 Delhi High Court 3 December 2024 • 13 min read

Judges (2)

Dharmesh Sharma Delivered Yashwant Varma Coram

Counsel (12)

Ankit Sachdeva Counsel Petitioner Bhagvan Swarup Shukla Counsel Respondent Dinesh Agnani Counsel Respondent Harpreet Singh Counsel Respondent Ishita Kadyan Counsel Respondent Leena Tuteja Counsel Respondent Rajat Bose Counsel Petitioner Sarvan Kumar Counsel Respondent Shohini Bhattacharya Counsel Petitioner Shruti Kulkarni Counsel Petitioner Suhani Mathur Counsel Respondent Tarun Gulati Counsel Petitioner

Parties (3)

BSNL Respondent Telecommunications Consultants India Ltd Petitioner Union of India Respondent

Case Significance

Telecommunications Consultants India ... vs Union Of India & Ors. is a Delhi High Court decision dated December 3, 2024 (citation: ik-135064462). TCIL challenged an advance ruling under Section 28E of the Customs Act, 1962 regarding service tax applicability on its purchase order for building telecom infrastructure. The court found that the respondents had applied dual standards by granting exemption to a similarly placed assessee (VTL) for an identical purchase order while denying it to TCIL, thereby violating Article 14 of the Constitution. The writ petition was allowed, the advance ruling was quashed, and TCIL was held entitled to c The bench comprised Justices Dharmesh Sharma and Yashwant Varma. The judgment was delivered by Justice Dharmesh Sharma.

Summary

TCIL challenged an advance ruling under Section 28E of the Customs Act, 1962 regarding service tax applicability on its purchase order for building telecom infrastructure. The court found that the respondents had applied dual standards by granting exemption to a similarly placed assessee (VTL) for an identical purchase order while denying it to TCIL, thereby violating Article 14 of the Constitution. The writ petition was allowed, the advance ruling was quashed, and TCIL was held entitled to consequential reliefs.

What was the outcome of Telecommunications Consultants India ... vs Union Of India & Ors.?

TCIL challenged an advance ruling under Section 28E of the Customs Act, 1962 regarding service tax applicability on its purchase order for building telecom infrastructure. The court found that the res...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-135064462)