Etemad Cargo Through Its Surviving Partner Sh. Umesh Chandra Mishra vs. Union Of INDIA And Ors.

W.P.(C)/10718/2025HC DelhiGSTCNR DLHC01048468202516 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 dismissed the petitions, upholding the jurisdiction of the Common Adjudicating Authority and the vires of the impugned circulars, finding them traceable to Notifications issued under Sections 3 and 5(3) of the CGST Act. The Court directed the petitioners to pursue their remedies on merits before the statutory Appellate Authority under Section 107 of the CGST Act.

Facts

Exporters and suppliers challenged Show Cause Notices, an Order-in-Original, and GST Circulars that prescribed the manner of determining the Common Adjudicating Authority for SCNs issued to multiple noticees by the DGGI. The petitioners primarily 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 jurisdiction of the Common Adjudicating Authority to issue a composite order against multiple noticees located in different states, and the vires of the Circulars prescribing the 'highest demand' criterion for determining such jurisdiction.

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.