Rpp Infra Projects LTD, Tamilnadu vs. Union Of INDIA & Ors.
Held
The High Court declined to interfere with the impugned order in its writ jurisdiction, relegating the petitioners to the statutory remedy of appeal under Section 107 of the CGST Act. It rejected the jurisdictional objections but left all other grounds, including the merits of the demand, interest, penalties, and the applicability of the Circular, open for consideration by the Appellate Authority. The court granted a four-week window for filing appeals, treating them as within limitation.
Facts
RPP Infra Projects Ltd., holding three GST registrations, challenged a common order from the DGGI confirming ITC demands, interest, and penalties for alleged fraudulent availment of ITC without underlying supplies. The petitioners sought to bypass the statutory appeal under Section 107 of the CGST Act, arguing non-consideration of their reply, lack of jurisdiction by the Central authorities, and the applicability of Circular No. 171/03/2022-GST.
Key Issues
The key legal issues were whether the High Court should exercise writ jurisdiction despite an alternative remedy, whether the adjudicating authority lacked jurisdiction, whether the petitioner's reply was duly considered, and the applicability of Circular No. 171/03/2022-GST to the demand raised under Section 74 of the CGST Act.
Sections Cited
Section 107, Article 226, Section 50, Section 122(3)(a), Section 20, Section 74(9), Section 75(6), Section 6(2)(b), Section 73, Section 155, Section 107(11), Section 107(7)
AI-generated summary — verify with the full judgment below
Heard together (3 matters)
Read from the judgment's own cause title. This page is filed under one of them.
W.P.(C) 10852/2025and connected matters $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI %
Order reserved on: 20.08.2026 Order pronounced on: 16.09.2026 Order uploaded on: 16.09.2026 # CNR No. DLHC010491052025 + W.P.(C) 10852/2025 and CM APPL. 44813/2025
RPP INFRA PROJECTS LTD, KARNATAKA .....Petitioner Through: Mr. Anandaday Misshra, Mr. Mrinal Bharat Ram, Ms. Dhwani Tandon and Ms. Sherodha Tripathi, Advs.
versus
UNION OF INDIA & ORS.
.....Respondents Through: Mr. Vedansh Anand, SPC with Mr. Shivam Kumar, GP, Ms. Naincy Jain, Jr Standing Counsel for CBIC
# CNR No. DLHC010491062025 + W.P.(C) 10853/2025 and CM APPL. 44815/2025
RPP INFRA PROJECTS LTD, TAMILNADU .....Petitioner Through: Mr. Anandaday Misshra, Mr. Mrinal Bharat Ram, Ms. Dhwani Tandon and Ms. Sherodha Tripathi, Advs.
versus
UNION OF INDIA & ORS.
.....Respondents Through: Ms. Naincy Jain, Jr Standing Counsel for CBIC
# CNR No. DLHC010491142025 + W.P.(C) 10861/2025 and CM APPL. 44827/2025
RPP INFRA PROJECTS LTD,
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.