Sate Bank of India Through its Authorized Signatory Debabrata Bhowmick UBR LEGAL ADVOCATES vs Union of India Through the Secretary Ministry of Finance and ors Advocate - Sangeet Yadav — WP/10267/2025

Case under Central Goods and Service Tax Act Section NA. Next hearing: 09th July 2026.

Next hearing 09-Jul-2026

CNR: HCBM010245562025

e-Filing Number

21-04-2025

Filing Number

WP/15633/2025

Filing Date

28-Apr-2025

Registration No

WP/10267/2025

Registration Date

24-Jul-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 Service Tax Act Section NA

Petitioner(s)

  1. 1.Sate Bank of India Through its Authorized Signatory Debabrata Bhowmick UBR LEGAL ADVOCATES

Respondent(s)

  1. 1.Union of India Through the Secretary Ministry of Finance and ors Advocate - Sangeet Yadav

  2. 2.State of Maharashtra

  3. 3.Additional Commissioner of Central GST and Central Excise

  4. 4.Joint Director, DGGI

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/10267/2025 - State Bank of India v. Union of India Court: High Court of Bombay (Judges: G.S. Kulkarni and Aarti Sathe, JJ.) Date: 17 April 2026 Case Status: REFERRED TO LARGER BENCH The court did not decide the petition on merits but instead referred the matter to a Larger Bench, noting conflicting judicial precedents on a critical GST law issue. --- CORE ISSUE Whether the GST Department can issue a single consolidated show-cause notice covering multiple financial years under Sections 73 and 74 of the Central Goods and Services Tax (CGST) Act, 2017. --- KEY HOLDING The petition was not dismissed. Instead, the court found: 1. Conflicting High Court decisions exist on whether consolidated notices are permissible 2. Supreme Court dismissals of special leave petitions in *Mathur Polymers* (7 Nov 2025) and *Ambika Traders* (1 Sept 2025) suggest the practice may be valid 3. Significant legal questions require clarification by a Larger Bench --- FIVE QUESTIONS REFERRED TO LARGER BENCH 1. Whether sub-section (10) of Sections 73/74 (limiting order issuance to 3-5 years) restricts the power to issue consolidated notices 2. Whether sub-section (10) *per se* prohibits consolidated show-cause notices for multiple financial years 3. Effect of Section 160 (curing defects) on consolidated proceedings 4. Whether the *Milroc Good Earth Developers* decision (holding consolidated notices invalid) states correct law 5. Legal position established by Supreme Court's *Mathur Polymers* order under Article 141 --- INTERIM RELIEF All interim orders previously granted to petitioners shall continue until the Larger Bench decides the issues. 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. 16-Dec-2025

    For Admission

    Hon'ble Justice Advait M. Sethna , Hon'ble Shri Justice M.S. Sonak

  12. 09-Dec-2025

    Hon'ble Justice Advait M. Sethna,hon'ble Shri Justice M.S. SonakView PDF

  13. 09-Dec-2025

    For Admission

    Hon'ble Justice Advait M. Sethna , Hon'ble Shri Justice M.S. Sonak

  14. 02-Dec-2025

    Hon'ble Justice Advait M. Sethna,hon'ble Shri Justice M.S. SonakView PDF

  15. 02-Dec-2025

    For Admission

    Hon'ble Justice Advait M. Sethna , Hon'ble Shri Justice M.S. Sonak

  16. 11-Nov-2025

    Hon'ble Justice Advait M. Sethna,hon'ble Shri Justice M.S. SonakView PDF

  17. 11-Nov-2025

    For Admission

    Hon'ble Justice Advait M. Sethna , Hon'ble Shri Justice M.S. Sonak

  18. 04-Nov-2025

    Hon'ble Justice Advait M. Sethna,hon'ble Shri Justice M.S. SonakView PDF

  19. 04-Nov-2025

    For Further Consideration

    Hon'ble Justice Advait M. Sethna , Hon'ble Shri Justice M.S. Sonak

  20. 30-Sep-2025

    Hon'ble Justice Advait M. Sethna,hon'ble Shri Justice M.S. SonakView PDF

  21. 30-Sep-2025

    Final Disposal At The Stage Of Admission

    Hon'ble Justice Advait M. Sethna , Hon'ble Shri Justice M.S. Sonak

  22. 09-Sep-2025

    Hon'ble Justice Advait M. Sethna,hon'ble Shri Justice M.S. SonakView PDF

  23. 09-Sep-2025

    Final Disposal At The Stage Of Admission

    Hon'ble Shri Justice Jitendra Shantilal Jain , Hon'ble Shri Justice M.S. Sonak

  24. 02-Sep-2025

    Hon'ble Shri Justice Jitendra Shantilal Jain,hon'ble Shri Justice M.S. SonakView PDF

  25. 02-Sep-2025

    Final Disposal At The Stage Of Admission

    Hon'ble Shri Justice Jitendra Shantilal Jain , Hon'ble Shri Justice M.S. Sonak

  26. 26-Aug-2025

    Hon'ble Shri Justice Jitendra Shantilal Jain,hon'ble Shri Justice M.S. SonakView PDF

  27. 19-Aug-2025

    For Circulation

    Hon'ble Shri Justice Jitendra Shantilal Jain , Hon'ble Shri Justice M.S. Sonak

  28. 06-Aug-2025

    Hon'ble Shri Justice Jitendra Shantilal Jain,hon'ble Shri Justice M.S. SonakView PDF

  29. 04-Aug-2025

    For Circulation

    Hon'ble Shri Justice Jitendra Shantilal Jain , Hon'ble Shri Justice M.S. Sonak

  30. 28-Jul-2025

    Hon'ble Shri Justice Jitendra Shantilal Jain,hon'ble Shri Justice M.S. SonakView PDF

  31. 28-Jul-2025

    For Circulation

    Hon'ble Shri Justice Jitendra Shantilal Jain , Hon'ble Shri Justice M.S. Sonak

  32. 01-Jul-2025

    For Ad-Interim Relief

    Hon'ble Shri Justice B.P. Colabawalla , Hon'ble Shri Justice Firdosh Phiroze Pooniwalla

  33. 06-May-2025

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

  34. 06-May-2025

    First hearing

    Initial hearing scheduled

  35. 28-Apr-2025

    Case filed

    Registration No. WP/10267/2025

casestatus.in Summary

SUMMARY: WP/10267/2025 - State Bank of India v. Union of India Court: High Court of Bombay (Judges: G.S. Kulkarni and Aarti Sathe, JJ.) Date: 17 April 2026 Case Status: REFERRED TO LARGER BENCH The court did not decide the petition on merits but instead referred the matter to a Larger Bench, noting conflicting judicial precedents on a critical GST law issue. --- CORE ISSUE Whether the GST Department can issue a single consolidated show-cause notice covering multiple financial years under Sections 73 and 74 of the Central Goods and Services Tax (CGST) Act, 2017. --- KEY HOLDING The petition was not dismissed. Instead, the court found: 1. Conflicting High Court decisions exist on whether consolidated notices are permissible 2. Supreme Court dismissals of special leave petitions in *Mathur Polymers* (7 Nov 2025) and *Ambika Traders* (1 Sept 2025) suggest the practice may be valid 3. Significant legal questions require clarification by a Larger Bench --- FIVE QUESTIONS REFERRED TO LARGER BENCH 1. Whether sub-section (10) of Sections 73/74 (limiting order issuance to 3-5 years) restricts the power to issue consolidated notices 2. Whether sub-section (10) *per se* prohibits consolidated show-cause notices for multiple financial years 3. Effect of Section 160 (curing defects) on consolidated proceedings 4. Whether the *Milroc Good Earth Developers* decision (holding consolidated notices invalid) states correct law 5. Legal position established by Supreme Court's *Mathur Polymers* order under Article 141 --- INTERIM RELIEF All interim orders previously granted to petitioners shall continue until the Larger Bench decides the issues. This case analysis is maintained by casestatus.in based on publicly available court records.

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