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2024 Supreme(Online)(Del) 33554

IN THE HIGH COURT OF DELHI AT NEW DELHI
YASHWANT VARMA, GIRISH KATHPALIA, JJ
M/S BHARTI AIRTEL LIMITED – Appellant
Versus
COMMISSIONER, CGST APPEALS-1 DELHI – Respondent


Advocates:
For the Appellants/Petitioners: Mr. Sujit Ghosh, Mr. Kumar Visalaksh, Mr. Udit Jain, Ms. Akansha Dikshit, Mr. V. Lakshmikumaran, Mr. Yogendra Aldak, Mr. Sumit Khadaria
For the Respondents: Mr. Anurag Ojha, Mr. Subham Kumar, Mr. Dipak Raj, Mr. Kumar Abhishek, Mr. Mukul Singh, Ms. Ira Singh, Mr. Aryan Dhaka

Table of Content
1. writ petitions challenge tax classification of telecommunication towers. (Para 1 , 2 , 3)
2. telecommunication towers determined as movable property based on established legal tests. (Para 4 , 10 , 11 , 12)
3. court allows writ petitions against input tax credit denial. (Para 20 , 21 , 22)

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 appe

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