CTL Logistics India Private Limited UBR LEGAL ADVOCATES vs Union of India — WP/2031/2026

Due Admission - 1

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

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

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

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

Summary of WP/2031/2026 (CTL Logistics India Private Limited) Court: Bombay High Court (Division Bench: Justices G.S. Kulkarni and Aarti Sathe) Date: 17 April 2026 Key Issue: Whether consolidated/bunched show-cause notices covering multiple financial years under Sections 73/74 of the CGST Act, 2017 are permissible Order Petitions Dismissed (with direction to constitute Larger Bench) The Court dismissed all petitions in this batch challenging consolidated show-cause notices issued for multiple financial years. However, the Court identified significant legal issues requiring determination by a Larger Bench due to conflicting High Court judgments on this issue. Critical Findings The Division Bench held: 1. Consolidated notices ARE permissible — Sections 73(1) and 74(1) read with Section 73(3)/74(3) do NOT restrict issuance of show-cause notices to single tax periods 2. Limitation provisions (Subsections 10) do NOT restrict notice issuance — Subsection (10) prescribes limitation for passing *orders*, not for issuing notices. These are separate statutory concepts. 3. Nature of ITC disputes justifies consolidation — For fraudulent ITC availment cases, transactions often span multiple years; consolidation enables proper investigation 4. Supreme Court precedent favors consolidation — The Supreme Court's dismissal of the Special Leave Petition in *Mathur Polymers* (7 November 2025) establishes that consolidated notices are valid Questions Referred to Larger Bench 1. Whether subsection (10) controls subsection (1) regarding consolidated notices 2. Whether subsection (10) *per se* prohibits consolidated notices 3. Effect of Section 160 CGST Act on consolidated proceedings 4. Whether *Milroc Good Earth Developers* decision (holding consolidation invalid) is correct 5. Legal position established by Supreme Court's order in *Mathur Polymers* Relief Granted - All interim orders previously passed continue until the Larger Bench decides Status: Case adjourned pending Larger Bench constitution by Chief Justice. This case analysis is maintained by casestatus.in based on publicly available court records.

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

At 3.00 P.M.

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

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

At 3.00 P.M.

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

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

First hearing

Initial hearing scheduled

Case filed

Registration No. WP/2031/2026