PRABODHAN BAHU UDDESHIYA SANSTHA AND ANR vs THE ADDITIONAL COMMISSIONER CGST AND CENTRAL EXCISE AND ORS — WP/14606/2025

Case under Central Goods and Services Tax Act,2017. Next hearing: 09th July 2026.

Next hearing 09-Jul-2026

CNR: HCBM010311792025

Filing Number

WP/19764/2025

Filing Date

13-Jun-2025

Registration No

WP/14606/2025

Registration Date

28-Oct-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 Services Tax Act,2017

Petitioner(s)

  1. 1.PRABODHAN BAHU UDDESHIYA SANSTHA AND ANR

    Adv. KEVAL SHAILESH SHAH

  2. 2.SUNIL NARAYAN PATIL

Respondent(s)

  1. 1.THE ADDITIONAL COMMISSIONER CGST AND CENTRAL EXCISE AND ORS

  2. 2.COMMISSIONER CGST AND CENTRAL EXCISE NASHIK

  3. 3.STATE OF MAHARASHTRA THROUGH THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE

  4. 4.THE UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE GOVERNMENT 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. 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

    Case Summary: WP/14606/2025 Court: High Court of Bombay (Bombay High Court) Judges: G.S. Kulkarni & Aarti Sathe, JJ. Date: 17 April 2026 Facts The petitioners (Prabodhan Bahu Uddeshiya Sanstha and Sunil Narayan Patil) challenged consolidated show-cause notices issued under Sections 73/74 of the Central Goods and Services Tax Act, 2017 that bunched multiple financial years together in a single notice. Core Issue Whether the GST department can issue a single consolidated show-cause notice covering multiple financial years, or whether separate notices must be issued for each financial year. Outcome The petition was not directly decided on merits. Instead, the Court: 1. Referred the matter to a Larger Bench to resolve conflicting judicial precedents on this issue 2. Stayed all interim orders pending the Larger Bench's decision 3. Identified five critical questions of law requiring clarification regarding Sections 73(10) and 74(10) of the CGST Act and Supreme Court precedent in *Mathur Polymers v. Union of India* Key Observations The Court found "significant legal issues" and a "cleavage of opinion" among High Courts: - Against consolidated notices: Bombay (Milroc), Nagpur (Paras Stone), Kerala, Madras, Karnataka High Courts - Favoring consolidated notices: Delhi High Court, Allahabad High Court; Supreme Court dismissed Special Leave Petitions challenging Delhi HC's view The Court did not decide whether consolidated notices are permissible, leaving this contested question for authoritative resolution by a larger bench. 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. 11-Feb-2026

    For Circulation

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

  12. 21-Jul-2025

    First hearing

    Initial hearing scheduled

  13. 13-Jun-2025

    Case filed

    Registration No. WP/14606/2025

casestatus.in Summary

Case Summary: WP/14606/2025 Court: High Court of Bombay (Bombay High Court) Judges: G.S. Kulkarni & Aarti Sathe, JJ. Date: 17 April 2026 Facts The petitioners (Prabodhan Bahu Uddeshiya Sanstha and Sunil Narayan Patil) challenged consolidated show-cause notices issued under Sections 73/74 of the Central Goods and Services Tax Act, 2017 that bunched multiple financial years together in a single notice. Core Issue Whether the GST department can issue a single consolidated show-cause notice covering multiple financial years, or whether separate notices must be issued for each financial year. Outcome The petition was not directly decided on merits. Instead, the Court: 1. Referred the matter to a Larger Bench to resolve conflicting judicial precedents on this issue 2. Stayed all interim orders pending the Larger Bench's decision 3. Identified five critical questions of law requiring clarification regarding Sections 73(10) and 74(10) of the CGST Act and Supreme Court precedent in *Mathur Polymers v. Union of India* Key Observations The Court found "significant legal issues" and a "cleavage of opinion" among High Courts: - Against consolidated notices: Bombay (Milroc), Nagpur (Paras Stone), Kerala, Madras, Karnataka High Courts - Favoring consolidated notices: Delhi High Court, Allahabad High Court; Supreme Court dismissed Special Leave Petitions challenging Delhi HC's view The Court did not decide whether consolidated notices are permissible, leaving this contested question for authoritative resolution by a larger bench. This case analysis is maintained by casestatus.in based on publicly available court records.

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