Matrix Design Enterprises Through Its Partner Sh. Umesh Chandra Mishra vs. Union Of INDIA And Ors.

W.P.(C)/10613/2025HC DelhiGSTCNR DLHC01048362202516 September 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE SHAIL JAIN25 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 upheld the jurisdiction of the Common Adjudicating Authority, finding it validly derived from Notifications issued under Sections 3 and 5(3) of the CGST Act. It ruled that the impugned circulars, including the 'highest demand' criterion, were objective, not arbitrary, and did not suffer from unconstitutional sub-delegation. The Court dismissed the jurisdictional challenge, directing petitioners to pursue other contentions on merits before the Appellate Authority.

Facts

Exporters and suppliers challenged Show Cause Notices (SCNs), an Order-in-Original (OIO), and various GST circulars concerning the determination of the Common Adjudicating Authority for multi-party investigations by the DGGI. The petitioners contested the jurisdiction of the Delhi-based Adjudicating Authority and the vires of the circulars, particularly the 'highest demand' criterion.

Key Issues

The key legal issues were the validity of the jurisdiction of the Common Adjudicating Authority appointed for multiple noticees involved in a single investigation and the vires of the circulars prescribing the criteria (specifically the 'highest demand' criterion) for determining such authority.

Sections Cited

Section 3, Section 5(3), Section 107, Section 14 of the Limitation Act, 1963

AI-generated summary — verify with the full judgment below

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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