JUDGMENT :

ASHUTOSH SRIVASTAVA, J.

1. These writ petitions raise common issue and questions of law, therefore, they are being decided by a common order. The Writ Tax No. 1085 of 2021 (M/s Sultan Tanneries and Leather Products vs. Union of India and Others) is treated as the leading writ petition.

2. We have heard Sri. Rahul Agarwal, learned counsel for the petitioner, Sri. Krishna Agarwal, learned counsel for the Respondent, Directorate of Revenue Intelligence (DRI) and Sri. Amit Mahajan and Sri. Ashok Singh, learned Senior Standing Counsels appearing for Central Goods and Service Tax/Central Excise, Kanpur.

3. The challenge raised in this writ petition is to the jurisdiction of the Commissioner, CGST and Central Excise, Kanpur, the Respondent No. 4 to adjudicate the show-cause notice dated 22.06.2011 issued by the Commissioner of Customs (Expert) Jawahar Lal Nehru, Customs House, Nhava Sheva, Tal Vran, District Raigarh, Maharashtra, Respondent No. 2, under the Customs Act, 1962. The challenge is based on the premise that the Respondent No. 4 is neither a proper officer nor is comp