Sunil Narayan Patil vs The Additional Commissioner CGST and Central Excise, Nashik — WP/2017/2026

Case under Constitution of India Section Article226. Next hearing: 09th July 2026.

Next hearing 09-Jul-2026

CNR: HCBM010296542025

e-Filing Number

05-06-2025

Filing Number

WP/18717/2025

Filing Date

06-Jun-2025

Registration No

WP/2017/2026

Registration Date

10-Feb-2026

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

DIRECT TAXES ( 10 )

Sub-Category

GST GOODS AND SERVICES TAX ( 100 )

Judicial Branch

Civil

Last updated 27-May-2026

Acts & Sections

Constitution of India Section Article226
Central Goods and Service Tax Act

Petitioner(s)

  1. 1.Sunil Narayan Patil

    Adv. KEVAL SHAILESH SHAH

Respondent(s)

  1. 1.The Additional Commissioner CGST and Central Excise, Nashik

  2. 2.Commissioner CGST and Central Excise, Nashik,

  3. 3.State of Maharashtra

  4. 4.The Union of India

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. 22-Apr-2026

    Hon'ble The Chief Justice,hon'ble Shri Justice Suman ShyamView PDF

  5. 17-Apr-2026

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

  6. 17-Apr-2026

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

    SUMMARY OF WP/2017/2026 - SUNIL NARAYAN PATIL v. THE ADDITIONAL COMMISSIONER CGST & ORS Outcome: Petitions DISMISSED and referred to a Larger Bench for reconsideration of fundamental legal questions regarding consolidated show-cause notices under GST law. Key Issues: The primary issue concerned whether the GST department can issue a single consolidated show-cause notice covering multiple financial years under Sections 73/74 of the Central Goods and Services Tax Act, 2017. Court's Finding: While acknowledging a conflicting Division Bench precedent (*Milroc Good Earth Developers*), the Court found the issue requires reconsideration by a Larger Bench due to: - Conflicting decisions across High Courts (Delhi, Allahabad, Madras, Karnataka, Kerala) - Supreme Court's dismissal of Special Leave Petitions in *Mathur Polymers* (November 2025) - Significant legal principles regarding statutory interpretation of the CGST Act's machinery provisions Critical Questions Referred to Larger Bench: 1. Whether Section 73(10)/74(10) limitation periods restrict issuance of consolidated notices 2. Whether consolidated notices for multiple years are statutorily prohibited 3. Effect of Section 160 (curative provision) on consolidated proceedings 4. Correctness of the *Milroc* precedent 5. Legal effect of Supreme Court's dismissal order in *Mathur Polymers* Status: Interim orders continue; case adjourned pending Larger Bench constitution. This case analysis is maintained by casestatus.in based on publicly available court records.

  7. 13-Feb-2026

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

  8. 13-Feb-2026

    At 3.00 P.M.

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

  9. 12-Feb-2026

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

  10. 12-Feb-2026

    At 3.00 P.M.

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

  11. 11-Feb-2026

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

  12. 11-Feb-2026

    For Circulation

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

  13. 09-Feb-2026

    Shri. P. P. Jadhav, Registrar(Judl I)View PDF

  14. 09-Feb-2026

    For Orders (Objection Not Removed)

    Shri. P. P. Jadhav, Registrar(Judl I)

  15. 23-Jan-2026

    Shri. P. P. Jadhav, Registrar(Judl I)View PDF

  16. 06-Jan-2026

    First hearing

    Initial hearing scheduled

  17. 06-Jun-2025

    Case filed

    Registration No. WP/2017/2026

casestatus.in Summary

SUMMARY OF WP/2017/2026 - SUNIL NARAYAN PATIL v. THE ADDITIONAL COMMISSIONER CGST & ORS Outcome: Petitions DISMISSED and referred to a Larger Bench for reconsideration of fundamental legal questions regarding consolidated show-cause notices under GST law. Key Issues: The primary issue concerned whether the GST department can issue a single consolidated show-cause notice covering multiple financial years under Sections 73/74 of the Central Goods and Services Tax Act, 2017. Court's Finding: While acknowledging a conflicting Division Bench precedent (*Milroc Good Earth Developers*), the Court found the issue requires reconsideration by a Larger Bench due to: - Conflicting decisions across High Courts (Delhi, Allahabad, Madras, Karnataka, Kerala) - Supreme Court's dismissal of Special Leave Petitions in *Mathur Polymers* (November 2025) - Significant legal principles regarding statutory interpretation of the CGST Act's machinery provisions Critical Questions Referred to Larger Bench: 1. Whether Section 73(10)/74(10) limitation periods restrict issuance of consolidated notices 2. Whether consolidated notices for multiple years are statutorily prohibited 3. Effect of Section 160 (curative provision) on consolidated proceedings 4. Correctness of the *Milroc* precedent 5. Legal effect of Supreme Court's dismissal order in *Mathur Polymers* Status: Interim orders continue; case adjourned pending Larger Bench constitution. This case analysis is maintained by casestatus.in based on publicly available court records.

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