https://www.taxtmi.com/caselaws?id=797423 Telecommunication towers were treated by the High Court as movable goods rather than immovable property for CGST input tax credit purposes, because they are essential telecommunications equipment capable of being dismantled and moved. On that basis, the High Court quashed the challenged tax orders, appellate affirmation and show-cause notices. The Supreme Court found no error apparent on the face of the record warranting reconsideration and rejected the review petitions, leaving that position undisturbed. en-us Wed, 19 Aug 2026 00:00:00 +0530 Fri, 21 Aug 2026 08:28:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797423 Telecommunication towers were treated by the High Court as movable goods rather than immovable property for CGST input tax credit purposes, because they are essential telecommunications equipment capable of being dismantled and moved. On that basis, the High Court quashed the challenged tax orders, appellate affirmation and show-cause notices. The Supreme Court found no error apparent on the face of the record warranting reconsideration and rejected the review petitions, leaving that position undisturbed. Case-Laws GST Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797423