Vishal Maruti Jadhav PDS LEGAL vs THE UNION OF INDIA AND ORS — WP/16077/2025

Case under Central Goods and Service Tax Act Section 74. Next hearing: 09th July 2026.

Next hearing 09-Jul-2026

CNR: HCBM010579532025

e-Filing Number

10-11-2025

Filing Number

WP/36012/2025

Filing Date

11-Nov-2025

Registration No

WP/16077/2025

Registration Date

26-Nov-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 74
Constitution of India Section 226

Petitioner(s)

  1. 1.Vishal Maruti Jadhav PDS LEGAL

Respondent(s)

  1. 1.THE UNION OF INDIA AND ORS

  2. 2.The Commissioner, CGST and CX

  3. 3.The Joint Commissioner, CGST and CX

  4. 4.State of Maharashtra

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 of WP/16077/2025 (Vishal Maruti Jadhav v. Union of India) Case Status: REFERRED TO LARGER BENCH - PROCEEDINGS PENDING Key Issue The central issue involves whether the GST department can issue a single consolidated show-cause notice (SCN) covering multiple financial years under Sections 73/74 of the Central Goods and Services Tax Act, 2017 (CGST Act). Current Outcome The court has NOT decided the petitions on merits. Instead, it has referred the matter to a Larger Bench for determination of five significant questions of law, finding a conflict of judicial opinion across different High Courts and acknowledging issues that deserve reconsideration. Questions Referred to Larger Bench 1. Whether Sections 73(1)/(3) read with Section 73(10)/(74) prevents consolidated notices across multiple years 2. Whether Section 73(10)/74(10) *per se* prohibits consolidated notices for multiple financial years/tax periods 3. Effect of Section 160 of the CGST Act on consolidated show-cause notices 4. Whether the Milroc Good Earth Developers judgment correctly holds that proper officers lack authority to club financial years 5. Legal position following the Supreme Court's order in Mathur Polymers (dismissing the SLP in November 2025) Current Status: Interim orders continue; awaiting Larger Bench constitution 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. 02-Dec-2025

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

  12. 02-Dec-2025

    First hearing

    Initial hearing scheduled

  13. 02-Dec-2025

    For Admission

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

  14. 25-Nov-2025

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

  15. 11-Nov-2025

    Case filed

    Registration No. WP/16077/2025

casestatus.in Summary

Summary of WP/16077/2025 (Vishal Maruti Jadhav v. Union of India) Case Status: REFERRED TO LARGER BENCH - PROCEEDINGS PENDING Key Issue The central issue involves whether the GST department can issue a single consolidated show-cause notice (SCN) covering multiple financial years under Sections 73/74 of the Central Goods and Services Tax Act, 2017 (CGST Act). Current Outcome The court has NOT decided the petitions on merits. Instead, it has referred the matter to a Larger Bench for determination of five significant questions of law, finding a conflict of judicial opinion across different High Courts and acknowledging issues that deserve reconsideration. Questions Referred to Larger Bench 1. Whether Sections 73(1)/(3) read with Section 73(10)/(74) prevents consolidated notices across multiple years 2. Whether Section 73(10)/74(10) *per se* prohibits consolidated notices for multiple financial years/tax periods 3. Effect of Section 160 of the CGST Act on consolidated show-cause notices 4. Whether the Milroc Good Earth Developers judgment correctly holds that proper officers lack authority to club financial years 5. Legal position following the Supreme Court's order in Mathur Polymers (dismissing the SLP in November 2025) Current Status: Interim orders continue; awaiting Larger Bench constitution This case analysis is maintained by casestatus.in based on publicly available court records.

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