Riveria Commercial Developers Limited v. Union of India & Ors., Delhi High Court, W.P.(C) 11633/2019, 10 August 2026.

The Delhi High Court permitted developers to approach the Adjudicating Authority for reconsideration of their construction-related Input Tax Credit (ITC) claims in light of the Supreme Court’s ruling in Safari Retreats. The Court held that although Sections 17(5)(c) and 17(5)(d) of the CGST Act remain constitutionally valid, a building may qualify as a “plant” depending on its actual functionality and use in the taxpayer’s business. Thus, construction intended for sale, lease or licensing is not automatically excluded from ITC.

The Court did not itself grant ITC but directed the Adjudicating Authority to examine the claims by applying the functionality test and other conditions under GST law. It also permitted the developers to rely on Section 14 of the Limitation Act to exclude the period spent bona fide pursuing the writ proceedings while considering consequential ITC relief.

Last Updated on 9 September, 2026