Shemaroo Entertainment Limited vs Union of India — HCBM10025072026

Case under Central Goods and Service Tax Act Section 74. Status: Pronouncement Of Judgement. Next hearing: 22nd April 2026.

Pronouncement Of Judgement Next hearing 22-Apr-2026 this date has passed

CNR: HCBM010025072026

e-Filing Number

09-01-2026

Filing Number

WP/1495/2026

Filing Date

16-Jan-2026

Judge

Hon'ble The Chief Justice , Hon'ble Shri Justice Suman Shyam

Coram

Hon'ble The Chief Justice , Hon'ble Shri Justice Suman Shyam

Bench Type

Division

Category

INDIRECT TAXES ( 17 )

Sub-Category

GST Goods and Services Tax ( 100 )

Judicial Branch

Civil

Last updated 27-May-2026

Acts & Sections

Central Goods and Service Tax Act Section 74

Petitioner(s)

  1. 1.Shemaroo Entertainment Limited

    Adv. Abhishek Rastogi

Respondent(s)

  1. 1.Union of India

  2. 2.Joint Commissioner

  3. 3.The Superintendent

  4. 4.Additional Commissioner

  5. 5.Principal Commissioner of CGST and CX, Mumbai East

  6. 6.Commissioner (Appeals II) of CGST and CX Mumbai

Case History

  1. 22-Apr-2026

    Next hearingPending

  2. 09-Jul-2026

    Due Admission - 1

    Hon'ble The Chief Justice , Hon'ble Shri Justice Suman Shyam

  3. 22-Apr-2026

    Hon'ble The Chief Justice,hon'ble Shri Justice Suman ShyamView PDF

  4. 17-Apr-2026

    Hon'ble Shri Justice G. S. Kulkarni,hon'ble Ms Justice Aarti A. SatheView PDF

  5. 17-Apr-2026

    Hon'ble Shri Justice G. S. Kulkarni,hon'ble Ms Justice Aarti A. SatheView PDF

    SUMMARY: Shemaroo Entertainment Limited Case Case: Writ Petition (ST) No. 1495 of 2026 (with 30+ consolidated petitions) Petitioner: Shemaroo Entertainment Limited and others Respondents: Union of India, Central Board of Indirect Taxes and Customs, CGST Officials Date: 17 April 2026 --- OUTCOME Petitions DISMISSED with all matters referred to a Larger Bench to resolve a critical question of law: whether consolidated show-cause notices covering multiple financial years are legally permissible under Sections 73/74 of the CGST Act, 2017. --- KEY ISSUE The petitioners challenged consolidated show-cause notices issued under Sections 73/74 of the CGST Act that combined multiple financial years into a single notice, arguing this violates statutory limitation periods and lacks jurisdictional authority. --- COURT'S POSITION The Bench (Kulkarni & Sathe, JJ.) favored the Revenue's position over the earlier Division Bench decision in *Milroc Good Earth Developers*, concluding that: 1. Consolidated notices ARE permissible — Sections 73(1) & 74(1) contain no express prohibition against clubbing multiple periods 2. Subsection (10) limitations apply separately — Each financial year's 3/5-year limitation is tracked independently; consolidation doesn't extend these limits 3. Sections 73(3)-(4) support consolidation — The legislature deliberately permitted statements for "such other periods" beyond the initial notice 4. Distinction between notice-issuance and order-passing — Subsection (10) limits when orders can be passed, not when notices can be issued --- QUESTIONS REFERRED TO LARGER BENCH 1. Whether subsection (10) controls subsection (1)'s operation regarding consolidated notices 2. Whether subsection (10) *per se* prohibits consolidated notices 3. Effect of Section 160 (curing defects) on consolidated proceedings 4. Whether *Milroc* decision correctly states the law 5. Legal position under Article 141 given Supreme Court's dismissal of *Mathur Polymers* SLP --- INTERIM STATUS All existing interim orders remain in force until the Larger Bench decides. This case analysis is maintained by casestatus.in based on publicly available court records.

  6. 13-Feb-2026

    Hon'ble Shri Justice G. S. Kulkarni,hon'ble Ms Justice Aarti A. SatheView PDF

  7. 13-Feb-2026

    At 3.00 P.M.

    Hon'ble Shri Justice G. S. Kulkarni , Hon'ble Ms Justice Aarti A. Sathe

  8. 12-Feb-2026

    Hon'ble Shri Justice G. S. Kulkarni,hon'ble Ms Justice Aarti A. SatheView PDF

  9. 12-Feb-2026

    First hearing

    Initial hearing scheduled

  10. 11-Feb-2026

    Hon'ble Shri Justice G. S. Kulkarni,hon'ble Ms Justice Aarti A. SatheView PDF

  11. 16-Jan-2026

    Case filed

casestatus.in Summary

SUMMARY: Shemaroo Entertainment Limited Case Case: Writ Petition (ST) No. 1495 of 2026 (with 30+ consolidated petitions) Petitioner: Shemaroo Entertainment Limited and others Respondents: Union of India, Central Board of Indirect Taxes and Customs, CGST Officials Date: 17 April 2026 --- OUTCOME Petitions DISMISSED with all matters referred to a Larger Bench to resolve a critical question of law: whether consolidated show-cause notices covering multiple financial years are legally permissible under Sections 73/74 of the CGST Act, 2017. --- KEY ISSUE The petitioners challenged consolidated show-cause notices issued under Sections 73/74 of the CGST Act that combined multiple financial years into a single notice, arguing this violates statutory limitation periods and lacks jurisdictional authority. --- COURT'S POSITION The Bench (Kulkarni & Sathe, JJ.) favored the Revenue's position over the earlier Division Bench decision in *Milroc Good Earth Developers*, concluding that: 1. Consolidated notices ARE permissible — Sections 73(1) & 74(1) contain no express prohibition against clubbing multiple periods 2. Subsection (10) limitations apply separately — Each financial year's 3/5-year limitation is tracked independently; consolidation doesn't extend these limits 3. Sections 73(3)-(4) support consolidation — The legislature deliberately permitted statements for "such other periods" beyond the initial notice 4. Distinction between notice-issuance and order-passing — Subsection (10) limits when orders can be passed, not when notices can be issued --- QUESTIONS REFERRED TO LARGER BENCH 1. Whether subsection (10) controls subsection (1)'s operation regarding consolidated notices 2. Whether subsection (10) *per se* prohibits consolidated notices 3. Effect of Section 160 (curing defects) on consolidated proceedings 4. Whether *Milroc* decision correctly states the law 5. Legal position under Article 141 given Supreme Court's dismissal of *Mathur Polymers* SLP --- INTERIM STATUS All existing interim orders remain in force until the Larger Bench decides. This case analysis is maintained by casestatus.in based on publicly available court records.

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