Kerala High Court
Bharti Airtel Limited vs Union Of India on 22 October, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:78623
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 22ND DAY OF OCTOBER 2024 / 30TH ASWINA, 1946
WP(C) NO. 22194 OF 2020
PETITIONER:
BHARTI AIRTEL LIMITED,
SL AVENUE, N.H, BYPASS, KUNDANOOR, MARADU, COCHIN,
REPRESENTED BY ITS AUTHORIZED SIGNATORY,
MRS. SHEENA SAMUAL
BY ADVS.
A.KUMAR (SR.)
P.J.ANILKUMAR
G.MINI(1748)
P.S.SREE PRASAD
RESPONDENTS:
1 UNION OF INDIA,
THROUGH SECRETARY, MINISTRY OF FINANCE, DEP,
NORTH BLOCK, NEW DELHI - 110 001.
2 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE,
THIRUVANANTHAPURAM - 695 001.
3 ASSISTANT COMMISSIONER,
SPECIAL CIRCLE - III,
STATE GOODS AND SERVICE TAX DEPARTMENT,
ERNAKULAM - 682 015.
4 SUPERINTENDENT OF CENTRAL EXCISE,
BHARTI AIRTEL RANGE, RANGE V, GURGAON,
HARYANA - 122 001.
BY ADVS.
SHRI.P.R.AJITH KUMAR, CGC
THUSHARA JAMES (Sr.GP)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
22.10.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:78623
WP(C) 22194/2020 2
JUDGMENT
The issues arising for consideration in this writ petition are
covered in favour of the petitioner by the judgment of this Court
in the petitioner's own case, which was filed as W.P(C)No.4541 of
2021.
Therefore, for the same reasons as set out in the judgment of
this Court in W.P(C)No.4541 of 2021, this writ petition is also
allowed by quashing Ext.P8 to the extent it demands tax under
the Kerala Value Added Tax Act, 2003 (KVAT Act) on amounts
received by the petitioner towards SIM Cards, Rechargeable
Coupons, Fixed Monthly Charges and Value-Added Services
(towards SMS, ring tones, download music, etc.) as they are not
goods on which any tax under the KVAT Act can be levied.
Sd//-
GOPINATH P.
JUDGE
ats
2024:KER:78623
APPENDIX OF WP(C) 22194/2020
PETITIONER'S EXHIBITS
EXHIBIT P1 TRUE COPY OF THE KVAT RETURNS FOR THE ASSESSMENT
YEAR 2014-15.
EXHIBIT P2 TRUE COPY OF THE SERVICE TAX RETURNS RELEVANT TOT
HE PERIOD 2014-15 FOR THE PERIOD APRIL TO
SEPTEMBER 2019.
EXHIBIT P3 TRUE COPY OF THE SERVICE TAX RETURNS RELEVANT TO
THE PERIOD 2014-15 FOR THE PERIOD OCTOBER 2014 TO
MARCH 2015.
EXHIBIT P4 TRUE COPY OF THE NOTICE DATED 01.06.2020.
EXHIBIT P5 TRUE COPY OF THE REPLY DATED 17.07.2020.
EXHIBIT P6 TRUE COPY OF THE REVISED NOTICE DATED 21.07.2020
EXHIBIT P7 TRUE COPY OF THE REPLY DATED 05.08.2020.
EXHIBIT P8 TRUE COPY OF THE ASSESSMENT ORDER DATED
25.08.2020.
EXHIBIT P9 TRUE COPY OF NOTICE OF DEMAND DATED 25.08.2020.
EXHIBIT P10 TRUE COPY OF THE INTERIM ORDER IN WRIT PETITION
NO.1409/2015 DATED 10.08.2015.
EXHIBIT P11 TRUE COPY OF THE COUNTER AFFIDAVIT FILED BY THE
UNION OF INDIA IN WRIT PETITION 20522/2015
EXHIBIT P12 TRUE COPY OF THE ORDER IN KVATA 101/2020 DATED
24.08.2020.
EXHIBIT P13 TRUE COPY OF THE ORDER IN KVATA 2819/2020 DATED
24.08.2020.
