MAHAVIR POLYFILMS PVT. LTD. vs UNION OF INDIA AND ANR — WP/6359/2025

Case under Central Goods and Services Tax Act,2017 Section na. Status: Due Admission - 1. Next hearing: 09th July 2026.

Due Admission - 1 Next hearing 09-Jul-2026 this date has passed

CNR: HCBM010107822025

Filing Number

WP/6619/2025

Filing Date

21-Feb-2025

Registration No

WP/6359/2025

Registration Date

08-May-2025

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 Services Tax Act,2017 Section na

Petitioner(s)

  1. 1.MAHAVIR POLYFILMS PVT. LTD.

    Adv. Brijesh Pathak

Respondent(s)

  1. 1.UNION OF INDIA AND ANR

  2. 2.COMMISSIONER OF CGST AND CENTRAL EXCISE (APPEALS-II) MUMBAI

Case History

  1. 09-Jul-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: WP/6359/2025 - MAHAVIR POLYFILMS PVT. LTD. Case Status: Proceedings referred to Larger Bench for consideration of substantial questions of law. Core Issue: Whether GST authorities can issue a single consolidated show-cause notice combining multiple financial years under Sections 73/74 of the CGST Act, 2017. Outcome: The Division Bench (Kulkarni & Sathe, JJ.) found conflicting High Court decisions on this issue and declined to strictly follow the coordinate bench decision in *Milroc Good Earth Developers v. Union of India*. Instead, the court held that consolidated notices for multiple years are permissible and referred five substantial questions of law to a Larger Bench, including the validity of the Milroc decision and the effect of the Supreme Court's order dismissing the *Mathur Polymers* special leave petition. Key Finding: The court ruled that Section 73(10)/74(10) limiting the time to pass orders does NOT restrict the power to issue consolidated show-cause notices under Section 73(1)/74(1), as these are independent statutory concepts. All interim orders continue pending Larger Bench decision. 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

    At 3.00 P.M.

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

  10. 11-Feb-2026

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

  11. 27-Feb-2025

    First hearing

    Initial hearing scheduled

  12. 21-Feb-2025

    Case filed

    Registration No. WP/6359/2025

casestatus.in Summary

SUMMARY: WP/6359/2025 - MAHAVIR POLYFILMS PVT. LTD. Case Status: Proceedings referred to Larger Bench for consideration of substantial questions of law. Core Issue: Whether GST authorities can issue a single consolidated show-cause notice combining multiple financial years under Sections 73/74 of the CGST Act, 2017. Outcome: The Division Bench (Kulkarni & Sathe, JJ.) found conflicting High Court decisions on this issue and declined to strictly follow the coordinate bench decision in *Milroc Good Earth Developers v. Union of India*. Instead, the court held that consolidated notices for multiple years are permissible and referred five substantial questions of law to a Larger Bench, including the validity of the Milroc decision and the effect of the Supreme Court's order dismissing the *Mathur Polymers* special leave petition. Key Finding: The court ruled that Section 73(10)/74(10) limiting the time to pass orders does NOT restrict the power to issue consolidated show-cause notices under Section 73(1)/74(1), as these are independent statutory concepts. All interim orders continue pending Larger Bench decision. This case analysis is maintained by casestatus.in based on publicly available court records.

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