RPP Infra Projects Ltd., holding GST registrations in Karnataka, Tamil Nadu, and Telangana, filed writ petitions before the Delhi High Court challenging a common order dated 04.02.2025 passed by the Additional Commissioner, DGGI, Delhi North, which confirmed ITC demands totalling over ₹5.7 crore on the ground that invoices were issued without underlying supplies. The petitioners argued that their reply was not considered, that DGGI and Delhi North lacked jurisdiction, and that Circular No. 171/03/2022-GST barred recovery under Section 74 of the CGST Act. The court held that all three objections—adequacy of reasons, jurisdiction of DGGI, and applicability of the circular—were matters that could be effectively examined in a statutory appeal under Section 107 of the CGST Act, and that no exceptional circumstances warranting interference under Article 226 of the Constitution were made out. Accordingly, the court declined to exercise writ jurisdiction and directed the petitioners to avail the statutory appellate remedy.