Everest Fleet Private Limited PDS LEGAL vs THE UNION OF INDIA AND ORS Advocate - OMLE MAMTA RAMCHANDRA , ,Mamta Omle,Mamta Omle — WP/1122/2026

Summary of WP/1122/2026 - Everest Fleet Private Limited Case Citation: WP 1122/2026, Bombay High Court (17 April 2026) Key Parties: - Petitioner: Everest Fleet Private Limited - Respondents: Union of India, State of Maharashtra, Director General of GST Intelligence Mumbai, Additional Commissioner CGST Palghar, Additional Commissioner CGST Mumbai Central --- Issue Whether the GST Department can issue a single consolidated show-cause notice combining multiple financial years under Sections 73/74 of the Central Goods and Services Tax (CGST) Act, 2017, or whether separate notices must be issued for each financial year. --- Outcome Case Referred to Larger Bench - The Division Bench declined to decide the matter and referred five critical questions of law to a Larger Bench for authoritative determination, noting conflicting judicial precedents across Indian High Courts. Key Holdings: 1. Interim relief maintained - All interim orders previously granted remain in effect pending the Larger Bench decision 2. Significant disagreement identified - The court found major conflict between: - Milroc Good Earth Developers (Goa/Bombay Benches) - prohibiting consolidated notices - Mathur Polymers & Ambika Traders (Delhi HC & Supreme Court) - permitting consolidated notices - Other HC positions (Kerala, Madras, Karnataka) 3. Supreme Court position noted - The Supreme Court's dismissal of the Special Leave Petition in *Mathur Polymers* (7 November 2025) creates binding law under Article 141 that consolidated notices are permissible in ITC fraud cases --- Questions Referred to Larger Bench 1. Whether subsection (10) of Sections 73/74 controls subsection (1), preventing consolidated notices 2. Whether subsection (10) *per se* prohibits consolidated show-cause notices 3. Effect of Section 160 (curing defects) on consolidated proceedings 4. Whether *Milroc* correctly states the law 5. What is the legal position created by the Supreme Court's *Mathur Polymers* order under Article 141 --- Significance This case involves a critical statutory interpretation dispute regarding GST assessment procedures, with implications for multi-year investigations involving fraudulent Input Tax Credit (ITC) availment and interrelated transactions spanning multiple financial years. This case analysis is maintained by casestatus.in based on publicly available court records.