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

ik-77946013 Delhi High Court 12 December 2024 • 25 min read

Judges (2)

Girish Kathpalia Coram Yashwant Varma Delivered

Counsel (9)

Akansha Dikshit Counsel Petitioner Anurag Ojha Counsel Respondent Kumar Visalaksh Counsel Petitioner Mukul Singh 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

M/S Bharti Airtel Limited vs Commissioner, Cgst Appeals-1 Delhi is a Delhi High Court decision dated December 12, 2024 (citation: ik-77946013). Three connected writ petitions by Bharti Airtel, Indus Towers, and Elevar Digitel (formerly ATC Telecom) challenged the denial of Input Tax Credit on telecom towers under Section 17(5)(d) of the CGST Act on the ground that towers constitute immovable property. The court held that telecommunication towers are movable property, following the precedents in Vodafone Mobile Services and Bharti Airtel under the 2004 Rules, and that Section 17(5)(d) denying ITC on immovable property does not apply. The bench comprised Justices Girish Kathpalia and Yashwant Varma. The judgment was delivered by Justice Yashwant Varma.

Summary

Three connected writ petitions by Bharti Airtel, Indus Towers, and Elevar Digitel (formerly ATC Telecom) challenged the denial of Input Tax Credit on telecom towers under Section 17(5)(d) of the CGST Act on the ground that towers constitute immovable property. The court held that telecommunication towers are movable property, following the precedents in Vodafone Mobile Services and Bharti Airtel under the 2004 Rules, and that Section 17(5)(d) denying ITC on immovable property does not apply. All three petitions were allowed, with the impugned orders and show cause notices quashed.

What was the outcome of M/S Bharti Airtel Limited vs Commissioner, Cgst Appeals-1 Delhi?

Three connected writ petitions by Bharti Airtel, Indus Towers, and Elevar Digitel (formerly ATC Telecom) challenged the denial of Input Tax Credit on telecom towers under Section 17(5)(d) of the CGST ...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-77946013)