High Court of Delhi10 August 2026

Riveria Commercial Developers Ltd. v. Union of India

For revenue

W.P.(C) NOS. 11633 OF 2019 & 4683 OF 2020

The ruling in brief

Where petitioners challenged constitutional validity of section 17(5)(c) and (d) of CGST Act regarding blocked credit for works contract for construction of immovable property invoking functionality test and apprehended loss of benefits due to litigation delay, since challenge was foreclosed by Supreme Court, functionality test was to be applied case wise

Provisions considered

CGST S.17

Section 17 of Central Goods and Services Tax Act, 2017/Delhi Goods and Services Tax Act, 2017

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The ruling in brief

Related rulings

Madras High Court28 Aug 2026

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Esnp Property Builder and Developers (P.) Ltd. v. State Tax Officer (ST)

Where petitioner was denied ITC on inputs used for construction of property intended for lease or license on grounds of blocked credit for immovable property, and Chief Commissioner of Central GST v. Safari Retreats (P.) Ltd. [2024] 167 where construction is for own use or as builder's business premises, orders made without considering said principle required fresh evaluation and same were to be set aside GST: Where revenue recovered amounts from electronic cash and credit ledgers without issuing pre-recovery intimation in FORM GST DRC-01D and without allowing statutory 7 days for payment, such recovery violated Rule 142B and statutory recovery scheme, especially as assessment orders had been set aside, entitling petitioner to restoration of all such debited amounts

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GSTAT Kolkata5 Aug 2026

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Related rulings

Madras High Court28 Aug 2026

For assessee

Riveria Commercial Developers Ltd. v. Union of India

The ruling in brief

Provisions considered

Riveria Commercial Developers Ltd. v. Union of India

The ruling in brief

Provisions considered

Read the full analysis

Esnp Property Builder and Developers (P.) Ltd. v. State Tax Officer (ST)

Commissioner, CGST Appeal 1, Delhi Etc. v. Bharti Airtel Ltd

Commissioner CGST & CX v. Power Tech Global (P.) Ltd

Read the full analysis