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BHARTI AIRTEL LIMITED vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
GIRISH KATHPALIA
Pet. Counsel
Sujit Ghosh
Kumar Visalaksh
Udit Jain
Res. Counsel
Anurag Ojha
Subham Kumar
Dipak Raj

Petitioner / Applicant

BHARTI AIRTEL LIMITED
Respondent UNION OF INDIA & OTHERS
Court Delhi High Court
State

Delhi

Date Dec 12, 2024
Order No.

W. P. (C) 13211/2024, W. P. (C) 14710/2024 & CM APPL. 61806/2024 (Interim Stay), W. P. (C) 16477/2024 & CM APPL. 69485/2024 (Interim Stay)

Citation

2024(12) TAXREPLY 11877
Original Order
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ORDER

JUDGMENT YASHWANT VARMA, J. (Oral) CM APPL. 55156/2024 (Ex.) in W.P.(C) 13211/2024 Allowed, subject to all just exceptions. Application stands disposed of. CM APPL. 73112/2024 (Amendment) in W.P.(C) 13211/2024 Bearing in mind the disclosures made in the application, it is allowed. Application stands disposed of. W.P.(C) 13211/2024 W.P.(C) 14710/2024 & CM APPL. 61806/2024 (Interim Stay) W.P.(C) 16477/2024 & CM APPL. 69485/2024 (Interim Stay) 1. These three writ petitions assail the proceedings drawn by the respondents under the Central Goods and Services Tax Act, 2017 [CGST Act] and essentially question the characterization of telecommunication towers as immovable property and thus falling within the ambit of Section 17 (5) of the CGST Act and being illegible for input tax credit. 2. While Bharti Airtel assails the validity of an Order-in-Original dated 24 March 2023 as affirmed in appeal in terms of the order dated 31 May 202....

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