Ms Oshmedics Healthcare LLP PDS LEGAL vs UNION OF INDIA AND ORS — WP/15750/2025

Summary of Case WP/15750/2025 Case Details Court: High Court of Bombay (Bombay High Court) Parties: Ms Oshmedics Healthcare LLP (Petitioner) v. Union of India and Others (Respondents) Date: 17 April 2026 Bench: G.S. Kulkarni & Aarti Sathe, JJ. Issue The primary issue concerns 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 (CGST Act), or whether separate notices must be issued for each financial year. Court's Order The case has been referred to a Larger Bench for consideration. The Division Bench declined to follow the earlier Division Bench decision in *Milroc Good Earth Developers v. Union of India* (which held consolidated notices are impermissible) and instead: 1. Found significant legal issues requiring larger bench consideration 2. Expressed the view that consolidated show-cause notices for multiple financial years appear permissible under the plain language of Sections 73/74 3. Distinguished the limitation provisions (sub-sections 10) from the notice issuance authority (sub-sections 1 & 3) 4. Maintained interim relief pending the larger bench decision Key Findings Arguments in Favor of Consolidated Notices - The statutory language uses "for any period" (not confined to single financial year) - Sub-section (10) prescribes limitation for passing orders, not issuing notices - Fraudulent ITC schemes require connecting transactions across multiple years - Supreme Court's dismissal of *Mathur Polymers* SLP supports this view - *Allahabad High Court* and *Delhi High Court* decisions permit consolidation Arguments Against Consolidated Notices - Each financial year requires separate return filing - Limitation periods (3-5 years) are prescribed separately per financial year - Violates principle of year-wise assessment Questions Referred to Larger Bench 1. Whether sub-section (10) controls sub-section (1)'s scope 2. Whether sub-section (10) per se prohibits consolidated notices 3. Effect of Section 160 on consolidated proceedings 4. Whether *Milroc* decision lays down correct law 5. Legal position post-Supreme Court's *Mathur Polymers* order Status: Adjourned pending Larger Bench constitution. This case analysis is maintained by casestatus.in based on publicly available court records.