Elevar Digitel Infrastructure Pvt Ltd ... vs Union Of India & Ors.

ik-196600331 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

Elevar Digitel Infrastructure Pvt Ltd ... vs Union Of India & Ors. is a Delhi High Court decision dated December 12, 2024 (citation: ik-196600331). Three connected writ petitions by major telecom infrastructure companies (Bharti Airtel, Indus Towers, and Elevar Digitel/ATC Telecom) challenged the denial of input tax credit on telecom towers under Section 17(5)(d) of the CGST Act, which bars ITC on goods used for construction of immovable property. The key legal issue was whether telecom towers constitute movable or immovable property. The Court allowed all three petitions, holding that telecom towers are movable property based on prior p 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 infrastructure companies (Bharti Airtel, Indus Towers, and Elevar Digitel/ATC Telecom) challenged the denial of input tax credit on telecom towers under Section 17(5)(d) of the CGST Act, which bars ITC on goods used for construction of immovable property. The key legal issue was whether telecom towers constitute movable or immovable property. The Court allowed all three petitions, holding that telecom towers are movable property based on prior precedents in Vodafone Mobile Services and Bharti Airtel, and quashed the impugned orders and SCNs denying ITC.

What was the outcome of Elevar Digitel Infrastructure Pvt Ltd ... vs Union Of India & Ors.?

Three connected writ petitions by major telecom infrastructure companies (Bharti Airtel, Indus Towers, and Elevar Digitel/ATC Telecom) challenged the denial of input tax credit on telecom towers under...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-196600331)