Case Law Details
Case Name : Bharti Airtel Limited Vs Commissioner (Delhi High Court)
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All High Courts Delhi High Court
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Bharti Airtel Limited Vs Commissioner (Delhi High Court)
Delhi High Court held that telecommunication towers would not fall within the ambit of Section 17(5)(d) of the Central Goods and Services Tax Act. Thus, denial of input tax credit unsustainable in law.
Facts- These three writ petitions assail the proceedings drawn by the respondents under the Central Goods and Services Tax Act, 2017 and essentially question the characterization of telecommunication towers as immovable property and thus falling within the ambit of Section 17(5) of the C
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The judgement is also in sync with the SC’s decision in Safari Retreats wherein SC approved blocking of ITC u/s 17(5)(d) of CGST on immoveable property(IP) but kept open the case of those IP construction whereof was necessary for business of leasing or renting – Functionality Test. Thus, even if in worst case, Tower is deemed as IP, it may still qualify basis functionality test