Commissioner (Appeals), Central Tax Vs Bharti Airtel Limited
Date: August 8, 2025
Court: Supreme Court
Type: Special Leave Petition
Judge(s)/Member(s): PANKAJ MITHAL, PRASANNA B. VARALE
Subject Matter
Telecommunication Towers Are Movable Property, ITC Can't Be Denied
Summary
This judgment addresses a set of writ petitions challenging a GST demand and show cause notices issued to Bharti Airtel, Indus Towers, and Elevar Digitel Infrastructure. The tax authorities sought to deny Input Tax Credit (ITC) on inputs and services…
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER 1. The delay of 105 days in filing the present petitions is condoned in the facts and circumstances of the case. Accordingly, IA No. 180588/2025 is allowed. 2. Having heard learned counsel for the petitioner(s) and learned counsel appearing for the respondents on caveat, we are not satisfied that these are fit cases to exercise our discretion under Art…