Mystic Exim Private Limited vs. Union Of INDIA And Ors.

W.P.(C)/10721/2025HC DelhiGSTCNR DLHC01048471202516 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 Court held that the challenge to the jurisdiction of the Common Adjudicating Authority and the vires of the impugned circulars failed, as the jurisdiction was validly traceable to Notifications issued under Sections 3 and 5(3) of the CGST Act. The Court dismissed the petitions, directing the petitioners to avail the statutory appellate remedy under Section 107 for merits.

Facts

Exporters and suppliers challenged Show Cause Notices, consequential Order-in-Originals, and circulars issued under the CGST Act, 2017. The core dispute revolved around the jurisdiction of the Common Adjudicating Authority and the vires of circulars prescribing its determination for multiple noticees in GST proceedings.

Key Issues

The key legal issues were the jurisdictional validity of the Common Adjudicating Authority and the vires of the circulars that laid down the manner of determining such authority for multiple noticees in GST proceedings.

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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