Indus Towers Limited vs Union Of India & Ors.

ik-168926473 Delhi High Court 12 December 2024 • 25 min read

Judges (2)

Girish Kathpalia Coram Yashwant Varma Delivered

Counsel (14)

Akansha Dikshit Counsel Petitioner Anurag Ojha Counsel Respondent Aryan Dhaka Counsel Respondent Dipak Raj Counsel Respondent Ira Singh Counsel Respondent Kumar Abhishek Counsel Respondent Kumar Visalaksh Counsel Petitioner Mukul Singh Counsel Respondent Subham Kumar Counsel Respondent Sujit Ghosh Counsel Petitioner Sumit Khadaria Counsel Petitioner Udit Jain Counsel Petitioner V. Lakshmikumaran Counsel Petitioner Yogendra Aldak Counsel Petitioner

Parties (5)

Bharti Airtel Limited Petitioner Commissioner, CGST Appeals-1 Delhi Respondent Elevar Digitel Infrastructure Pvt Ltd Petitioner Indus Towers Limited Petitioner Union of India Respondent

Case Significance

Indus Towers Limited vs Union Of India & Ors. is a Delhi High Court decision dated December 12, 2024 (citation: ik-168926473). Three connected writ petitions by major telecom companies (Bharti Airtel, Indus Towers, and Elevar Digitel) challenging the denial of GST input tax credit on telecom towers under Section 17(5)(d) of the CGST Act, which blocks ITC on immovable property. The court held that telecommunication towers are movable property, not immovable, relying on prior Division Bench decisions in Vodafone Mobile Services and Bharti Airtel. All three petitions were allowed, with the impugned orders and show cause The bench comprised Justices Girish Kathpalia and Yashwant Varma. The judgment was delivered by Justice Yashwant Varma.

Summary

Three connected writ petitions by major telecom companies (Bharti Airtel, Indus Towers, and Elevar Digitel) challenging the denial of GST input tax credit on telecom towers under Section 17(5)(d) of the CGST Act, which blocks ITC on immovable property. The court held that telecommunication towers are movable property, not immovable, relying on prior Division Bench decisions in Vodafone Mobile Services and Bharti Airtel. All three petitions were allowed, with the impugned orders and show cause notices quashed.

What was the outcome of Indus Towers Limited vs Union Of India & Ors.?

Three connected writ petitions by major telecom companies (Bharti Airtel, Indus Towers, and Elevar Digitel) challenging the denial of GST input tax credit on telecom towers under Section 17(5)(d) of t...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-168926473)