Ms JDS Motion Pictures vs Union of India — HCBM10036422026

Summary of Ms JDS Motion Pictures Case Case Name: Ms JDS Motion Pictures v. Union of India and Joint Commissioner and Principal Commissioner of CGST and CX, Mumbai East Writ Petition Number: WP(ST) No. 2127 of 2026 Date: 17 April 2026 Outcome: Petitions DISMISSED, with proceedings referred to a Larger Bench for consideration of significant questions of law. Key Issues The central issue concerns whether the GST Department can issue a single consolidated show-cause notice covering multiple financial years under Sections 73/74 of the Central Goods and Services Tax Act, 2017, particularly in cases involving fraudulent input tax credit (ITC) availment. Decision The Division Bench (Justices G.S. Kulkarni and Aarti Sathe) took the position that consolidated show-cause notices covering multiple financial years ARE PERMISSIBLE under GST law. The Court found: 1. Sections 73(1) and 74(1) do not restrict notices to a single financial year 2. Limitation periods prescribed in Section 73(10)/74(10) apply to passing orders, not issuance of notices 3. Subsection (3) contemplates statements for "such periods other than those covered" in initial notices, indicating multiple periods are permissible 4. In fraudulent ITC cases, transactions often span multiple years and require interconnected analysis Departure from Prior Precedent The Court distanced itself from the Milroc Good Earth Developers decision (a coordinate Bench of the same court), which had held consolidated notices impermissible. The current Bench instead aligned with the Delhi High Court's decision in Mathur Polymers, which the Supreme Court declined to interfere with on 7 November 2025. Referral to Larger Bench Despite ruling in favor of consolidated notices, the Court referred five important questions of law to a Larger Bench, recognizing the conflicting jurisprudence across Indian High Courts on this evolving issue. This case analysis is maintained by casestatus.in based on publicly available court records.