Rpp Infra Projects LTD, Telangana vs. Union Of INDIA & Ors.
Held
The Delhi High Court declined to interfere in its writ jurisdiction, holding that the petitioners' objections regarding non-consideration of their reply, jurisdictional issues, and the applicability of a GST circular could be effectively addressed by the statutory Appellate Authority under Section 107 of the CGST Act.
Facts
RPP Infra Projects Ltd. challenged a common order by the DGGI confirming Input Tax Credit (ITC) demands, interest, and penalties across its three GST registrations, arising from an investigation into alleged invoices issued without corresponding supplies. The petitioner disputed the allegations, claiming genuine transactions and raising jurisdictional objections.
Key Issues
The key legal issues were whether the adjudicating authority failed to consider the petitioner's reply, whether the Central authorities lacked jurisdiction over the petitioner's registrations, and whether Circular No. 171/03/2022-GST precluded the demand under Section 74.
Sections Cited
Section 107, Section 74, Section 75(6), Section 50, Section 122(3)(a), Section 6(2)(b), Section 73, Section 155, Section 107(11), Section 107(7)
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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,
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