Riveria Commercial Developers Limited. Vs Union of India & Ors
- Court:
- High Court
- Bench:
- Delhi
- Date:
- August 9, 2026
- Type:
- Writ Petition
- Members:
- ANIL KSHETARPAL, HARISH VAIDYANATHAN
Subject
Challenge to CGST Section 17(5)(c) and (d) Constitutional Validity Dismissed; Factual Issues Remitted.
Summary
The Delhi High Court has disposed of two writ petitions challenging the constitutional validity of Clauses (c) and (d) of Section 17(5) of the Central Goods and Services Tax Act, 2017. The Court noted that the constitutional challenge to these provis…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This order shall dispose of two (02) connected Writ Petitions. 2. In essence, the principal relief being sought in both the Petitions is to strike down Clauses (c) and (d) of Section 17(5) (to be read as Impugned Provisions/IPs) of the Central Goods and Services Tax Act, 2017 [hereinafter referred to as ‘CGST’], with the Petitioner in W.P.(C)…