Sate Bank of India Through its Authorized Signatory Debabrata Bhowmick UBR LEGAL ADVOCATES vs Union of India Through the Secretary Department of Revenue AND ORS Advocate - Sangeet Yadav — WP/10274/2025

Summary of WP/10274/2025 - State Bank of India v. Union of India Case Overview A batch of consolidated writ petitions challenging the issuance of single consolidated show-cause notices under Sections 73/74 of the CGST Act 2017 covering multiple financial years. The specific case (WP/10274/2025) involves State Bank of India (through authorized signatory Debabrata Bhowmick) challenging such notices issued by GST authorities. Key Issue Whether consolidated show-cause notices covering multiple financial years/tax periods violate Sections 73(10) and 74(10) of the CGST Act, which prescribe year-wise limitation periods. Current Order (17 April 2026) The two-judge bench (Justices G.S. Kulkarni and Aarti Sathe) dismissed the petitions, but referred the matter to a larger bench to decide substantial questions of law, given conflicting High Court decisions. Conflicting Legal Positions Against Consolidated Notices (Milroc & Others): - Bombay HC (Goa bench) in *Milroc Good Earth Developers v. UOI* (2026) - Madras HC, Kerala HC, Karnataka HC—held each financial year requires separate notice - Limitation periods are year-specific under Sections 73(10)/74(10) Supporting Consolidated Notices (Delhi & Allahabad): - Delhi HC in *Mathur Polymers v. UOI* and *Ambika Traders v. Commissioner* - Allahabad HC in *S.A. Aromatics Pvt. Ltd.*—held consolidation permissible for fraud/ITC cases - Supreme Court dismissed SLP in *Mathur Polymers* (7 Nov 2025), endorsing consolidated notices Court's Analysis The bench observed that: 1. Sections 73(1)/74(1) use "for any period"—not limited to single financial year 2. Sections 73(3)/74(3) explicitly permit issuing statements for other periods beyond the original notice 3. Limitation in Section 73(10)/74(10) applies to passing orders, not issuing notices 4. Each year's limitation remains separate even in consolidated proceedings 5. GST Policy Wing (16 Sept 2025) clarified consolidated notices don't extend limitation periods Questions Referred to Larger Bench 1. Does Section 73(10)/74(10) control Section 73(1)/74(1) operation? 2. Can consolidated notices be issued despite year-wise limitation? 3. Effect of Section 160 (protection for notices) on consolidated proceedings 4. Whether *Milroc* decision correctly applies the law 5. Legal position under Article 141 post-Supreme Court's *Mathur Polymers* order Interim Order All existing interim orders continue until the larger bench decides. Status: Case adjourned for larger bench constitution — no final decision on merits yet. This case analysis is maintained by casestatus.in based on publicly available court records.