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

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.