Rpp Infra Projects LTD, Karnataka vs. Union Of INDIA & Ors.
Held
The High Court declined to interfere under Article 226, relegating the petitioners to the statutory appeal remedy under Section 107 of the CGST Act. It held that the objections raised could be effectively examined by the Appellate Authority, which has the power to confirm, modify, or annul the decision. The jurisdictional objection regarding the adjudicating authority was specifically rejected.
Facts
RPP Infra Projects Ltd., with three GST registrations, challenged a common order by the DGGI confirming Input Tax Credit (ITC) demands, interest, and penalties. The petitioners alleged non-consideration of their reply, lack of jurisdiction by central authorities, and misapplication of Circular No. 171/03/2022-GST. The department alleged a chain of invoices without corresponding supplies.
Key Issues
The key legal issues were whether the adjudicating authority failed to consider the petitioners' reply, whether the central authorities lacked jurisdiction to issue the SCN and adjudicate, and whether Circular No. 171/03/2022-GST precluded the demand raised against the petitioners.
Sections Cited
Section 107, Article 226, Section 74(9), Section 75(6), Section 6(2)(b), Section 50, Section 122(3)(a), Section 20, Section 74, Section 73, Section 155, Section 107(11), Section 107(7), Circular No. 171/03/2022-GST, Circular No. 239/33/2024-GST, Notification No. 27/2024-Central Tax
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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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