AVISHA EXIM vs UNION OF INDIA THR THE SECRETARY MINISTRY OF LAW AND JUSTICE AND ANR — WP/17765/2025

Summary of WP/17765/2025 – AVISHA EXIM v. Union of India Case Information - Petitioner: AVISHA EXIM - Respondents: Union of India through Secretary, Ministry of Law & Justice; Assistant Commissioner, Mumbai South Commissionerate - Court: Bombay High Court - Judgment Date: 17 April 2026 Key Issue The primary issue concerns the validity of consolidated/consolidated show-cause notices issued under Sections 73/74 of the CGST Act, 2017 that bundle multiple financial years together, contrary to petitioner's contention that each financial year requires separate notice and assessment. Court's Decision REFERRED TO LARGER BENCH – The Division Bench (G.S. Kulkarni & Aarti Sathe, JJ.) did not dismiss the petitions but instead identified significant legal issues requiring larger bench consideration. The court held that: 1. Consolidated notices ARE permissible under Sections 73/74 CGST Act 2. The limitation period in Section 73(10)/74(10) applies to passing orders, not issuing notices 3. Section 160 CGST Act protects consolidated notices from defects Outcome - Petitions: Referred for Larger Bench determination - Interim Orders: Continue until Larger Bench decides - Five questions of law identified for larger bench consideration regarding the authority to issue consolidated show-cause notices across multiple financial years This case analysis is maintained by casestatus.in based on publicly available court records.