SC rules telecom towers not immovable property under Section 17(5)(d) CGST Act, denies input tax credit claim

The SC upheld the HC's finding that telecommunication towers do not qualify as immovable property under Section 17(5)(d) of the CGST Act. Consequently, denial of input tax credit on these towers was not justified. The SC declined to exercise its discretionary jurisdiction under Article 136, dismissing the Revenue's petition.

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The Supreme Court condoned a delay of 105 days in filing the petitions, allowing the associated interim application. However, after hearing counsel for both parties, the Court concluded that the cases were not appropriate for exercise of its discretionary jurisdiction under Article 136 of the Constitution of India. Consequently, the petitions were dismissed, and any pending applications were disposed of. The decision underscores the Court's strict approach in granting special leave to appeal, emphasizing that mere delay condonation does not guarantee discretionary relief absent compelling reasons.

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