RPP Infra Projects Ltd Vs Union of India & Ors (Delhi High Court)
Summary: The Delhi High Court declined to interfere in writ jurisdiction with a common adjudication order confirming substantial Input Tax Credit demands against RPP Infra Projects Ltd. under three GST registrations in Karnataka, Tamil Nadu and Telangana. The demands arose from a DGGI investigation into an alleged chain of invoices without corresponding supplies. The petitioner argued that its detailed reply and supporting documents had not been properly considered, that DGGI and the Delhi North adjudicating authority lacked jurisdiction because its registrations were assigned to State tax authorities, and that Circular No. 171/03/2022-GST excluded recovery under Section 74 in the alternative factual situation relied upon by it.
The Court held that the grievance concerning consideration of work orders, invoices, ledgers, payments and execution records involved factual scrutiny appropriately undertaken in statutory appeal. On jurisdiction, it noted that Notification No. 14/2017-Central Tax conferred nationwide powers upon DGGI officers and that administrative assignment to State authorities did not exclude intelligence-based Central enforcement. It further held that Notification No. 02/2022-Central Tax and Circular No. 169/01/2022-GST supported adjudication at Delhi North. The subsequent Notification No. 27/2024-Central Tax and Circular No. 239/33/2024-GST did not alter that conclusion. The Court permitted statutory appeals to be filed with the requisite pre-deposit within four weeks and continued interim protection for that period.
