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
| 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 ,
2. While Bharti Airtel assails the validity of an Order-in-Original dated 24 March 2023 as affirmed in appe
Vodafone Mobile Services Limited vs. Commissioner of Service Tax, Delhi
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