TIPL JMMIPL JV Pvt Ltd UBR LEGAL ADVOCATES vs Union of India Through the Revenue Secretary ) Ministry of Finance Department of Revenue AND ORS — WP/17159/2025

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/17159/2025 Case: TIPL JMMIPL JV Pvt Ltd v. Union of India & Others Court: High Court of Judicature at Bombay (Division Bench: G.S. Kulkarni & Aarti Sathe, JJ.) Date: 17 April 2026 Key Outcome: Case REFERRED TO LARGER BENCH for determination of substantial questions of law regarding consolidated GST show-cause notices. --- CENTRAL ISSUE Whether the GST Department can issue a single consolidated show-cause notice covering multiple financial years under Sections 73/74 of the CGST Act, 2017. --- COURT'S DECISION The Division Bench did not decide the petitions on merits but instead identified a conflict of judicial opinion among High Courts requiring resolution by a Larger Bench. Five Questions Referred to Larger Bench: 1. Whether Section 73(10)/74(10) limitation provisions control issuance of consolidated notices 2. Whether sub-section (10) per se prohibits consolidated notices for multiple years 3. Effect of Section 160 on such proceedings 4. Whether *Milroc Good Earth Developers* decision (which invalidated consolidated notices) lays down correct law 5. Legal position after Supreme Court's order in *Mathur Polymers* --- CONFLICTING JUDICIAL POSITIONS Against Consolidated Notices: - *Milroc Good Earth Developers v. Union of India* (Bombay HC) - Courts in Kerala, Karnataka, Madras For Consolidated Notices: - Delhi High Court (*Mathur Polymers*, *Ambika Traders*) - Allahabad High Court (*S.A. Aromatics*) - Supreme Court dismissed SLP in *Mathur Polymers* (7 Nov 2025) without finding "good ground" to interfere --- INTERIM ORDER All interim orders previously passed shall continue until the Larger Bench decides the issues. 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

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

Part-Heard

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

High On Board (Hob)

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

High On Board (Hob)

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

For Circulation

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

Hon'ble Shri Justice B.P. Colabawalla,hon'ble Shri Justice Firdosh Phiroze PooniwallaView PDF

For Ad-Interim Relief

Hon'ble Shri Justice B.P. Colabawalla , Hon'ble Shri Justice Amit Satyavan Jamsandekar

First hearing

Initial hearing scheduled

Case filed

Registration No. WP/17159/2025