Lotus Exim Through Its Partner Sh. Ajay Singh Gautam vs. Union Of INDIA And Ors.

W.P.(C)/10720/2025HC DelhiGSTCNR DLHC01048470202516 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 Court held that the Common Adjudicating Authority's jurisdiction was validly derived from Notifications 2/2017 and 2/2022, issued under Sections 3 and 5(3) of the CGST Act. It found the impugned circulars, which prescribed the 'highest demand' criterion, to be objective, uniformly applicable, and not violative of Article 14 of the Constitution, thus upholding their vires.

Facts

Multiple exporters and suppliers challenged Show Cause Notices, a consequential Order-in-Original, and various Circulars issued under the GST Acts. The petitioners primarily contested the jurisdiction of the Common Adjudicating Authority appointed by the Directorate General of Goods and Services Tax Intelligence (DGGI) and the vires of the circulars that determined the common authority based on 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 across different states, and the vires of the circulars prescribing the 'highest amount of demand' criterion for determining such authority.

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.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

Create a free account Sign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.