Vishnu Impex Through Its Partner Sh. Ajay Singh Gautam vs. Union Of INDIA And Ors.

W.P.(C)/10609/2025HC DelhiGSTCNR DLHC01048358202516 September 2026Bench: HON'BLE MR. JUSTICE SHAIL JAIN,HON'BLE MR. JUSTICE ANIL KSHETARPAL25 pages

For Petitioner: Mr. Gaurav Gupta and Mr. Deepanshu Saini, AdvsFor Respondent: Mr. Shashank Sharma, SSC along with Ms. Malika Kumari, Adv. Ms. Avshreya Pratap Singh Rudy, CGSC along with Ms. Usha Jamnal, ⁠Ms. Nyasa Sharma, ⁠Mr.Ankit Khatri, Mr. Siddhant Nagar and Mr. Abhinav Mall, Advs. Mr. Anurag Ojha, SSC along with Mr. Dipak Raj and Mr. Aditya Choudhary, Advs

AI SummaryDismissed

Held

The High Court dismissed the petitions, upholding the jurisdiction of the Common Adjudicating Authority and the vires of the impugned Circulars. It ruled that the jurisdiction was validly derived from Notifications 2/2017 and 2/2022, issued under Sections 3 and 5(3) of the CGST Act, and that the 'highest demand' criterion for determining the common authority was objective and not arbitrary.

Facts

Exporters and suppliers challenged Show Cause Notices, an Order-in-Original, and various Circulars, particularly regarding the jurisdiction of the Common Adjudicating Authority. The dispute arose from a multi-party investigation by the DGGI where a single adjudicating authority in Delhi was appointed for noticees located in different states, based on the 'highest demand' criterion.

Key Issues

The key legal issues were whether the Common Adjudicating Authority had jurisdiction over all noticees located in different states and if the Circulars determining such authority, particularly the 'highest demand' criterion, were ultra vires or arbitrary under Article 14 of the Constitution.

Sections Cited

Section 3, Section 5(3), Section 107

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Heard together (2 matters)

W.P.(C) 10607/2025

W.P.(C) 10609/2025

Read from the judgment's own cause title. This page is filed under one of them.

W.P,(C) 10607/2025 and connected matters $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI %

Judgment reserved on: 06.08.2026 Judgment pronounced on: 16.09.2026 Judgment uploaded on: 16.09.2026 # CNR No. DLHC010483562025 + W.P.(C) 10607/2025 and CM APPL. 43991/2025 KATYANI EXPORTS THROUGH ITS PROPRIETOR SH. AJAY SINGH GAUTAM

.....Petitioner Through: Mr. Gaurav Gupta and Mr. Deepanshu Saini, Advs.

versus

UNION OF INDIA AND ORS.

.....Respondents Through: Mr. Shashank Sharma, SSC along with Ms. Malika Kumari, Adv.

Ms. Avshreya Pratap Singh Rudy, CGSC along with Ms. Usha Jamnal, ⁠Ms. Nyasa Sharma, ⁠Mr.Ankit Khatri, Mr. Siddhant Nagar and Mr. Abhinav Mall, Advs. Mr. Anurag Ojha, SSC along with Mr. Dipak Raj and Mr. Aditya Choudhary, Advs.

# CNR No. DLHC010483582025 + W.P.(C) 10609/2025 and CM APPL. 43995/2025 VISHNU IMPEX THROUGH ITS PARTNER SH. AJAY SINGH GAUTAM

.....Petitioner Through: Mr. Gaurav Gupta and Mr. Deepanshu Saini, Advs.

versus

UNION

The judgment continues below.

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