High Court of Delhi16 September 2026

RPP Infra Projects Ltd. v. Union of India

For revenue

W.P.(C) NOS. 10852, 10853, 10861 OF 2025

The ruling in brief

Where infrastructure company held registrations in multiple States administratively assigned to State authorities but was investigated by DGGI Kanpur for alleged cross-State invoice chains and issued a common SCN, such investigation and issuance by DGGI were valid as DGGI officers legally possess all-India powers irrespective of tax administrative allocation, hence jurisdictional objection was not to be sustained

Where petitioner challenged jurisdiction of Additional or Joint Commissioner, CGST Delhi North to adjudicate common SCN citing later notifications, since prior notification and circular empowered Delhi North to adjudicate based on highest tax demand in SCN falling within Delhi, and revised allocation still mapped relevant noticee to Delhi North, jurisdictional objection to allocation was to be rejected

Provisions considered

Section 5, read with sections 3, 4 and 6, of Central Goods and Services Tax Act, 2017/Delhi Goods and Services Tax Act, 2017; Section 5, read with sections 3 and 168, of Central Goods and Services Tax Act, 2017/Delhi Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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CGST S.6

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CGST S.6

RPP Infra Projects Ltd. v. Union of India

The ruling in brief

Provisions considered

RPP Infra Projects Ltd. v. Union of India

The ruling in brief

Provisions considered

Read the full analysis

Vertilink Media Solutions (P.) Ltd. v. Anti Evasion Branch

Krishna Industries v. Commissioner of Central Goods and Services Tax

Shree Maruti Stone Industries v. Assistant Commissioner, CGST and Central Excise

Read the full analysis