https://www.taxtmi.com/caselaws?id=776520 Telecommunication towers were argued to be movable equipment used in telecommunications and capable of dismantling and movement, so the denial of input tax credit under Section 17(5)(d) of the CGST Act was challenged. The High Court concluded that telecommunication towers do not fall within the ambit of that provision, and the consequent denial of input tax credit would not sustain. The Supreme Court then declined to exercise discretion under Article 136 and dismissed the Revenue's petition. en-us Fri, 08 Aug 2025 00:00:00 +0530 Tue, 12 Aug 2025 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776520 Telecommunication towers were argued to be movable equipment used in telecommunications and capable of dismantling and movement, so the denial of input tax credit under Section 17(5)(d) of the CGST Act was challenged. The High Court concluded that telecommunication towers do not fall within the ambit of that provision, and the consequent denial of input tax credit would not sustain. The Supreme Court then declined to exercise discretion under Article 136 and dismissed the Revenue's petition. Case-Laws GST Fri, 08 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776520