Divine Creations Through Its Partner Sh. Ajay Singh Gautam vs. Union Of INDIA And Ors.

W.P.(C)/10614/2025HC DelhiGSTCNR DLHC01048363202516 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 held that the Common Adjudicating Authority's jurisdiction was validly derived from notifications issued under Sections 3 and 5(3) of the CGST Act, 2017. It found the impugned circulars and the 'highest amount of demand' criterion to be objective, quantifiable, and uniformly applicable, thus not violating Article 14 of the Constitution. The Court dismissed the challenge to jurisdiction, leaving other merits-based arguments for the statutory appellate remedy.

Facts

Exporters and suppliers challenged Show Cause Notices (SCNs) and an Order-in-Original (OIO) issued under the CGST and IGST Acts. The primary contention was against the jurisdiction of the Adjudicating Authority and the validity of circulars determining the Common Adjudicating Authority for multiple noticees, particularly the criterion of 'highest amount of demand'. The petitioners alleged these circulars were arbitrary and violated constitutional principles.

Key Issues

The key legal issues were the challenge to the jurisdiction of the Common Adjudicating Authority and the vires of the circulars determining its appointment, specifically whether the 'highest amount of demand' criterion was arbitrary or ultra vires.

Sections Cited

Section 3, Section 5(3), Section 107

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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