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

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.