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

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

Next hearing 09-Jul-2026

CNR: HCBM010644612025

Filing Number

WP/39609/2025

Filing Date

12-Dec-2025

Registration No

WP/17765/2025

Registration Date

30-Dec-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 Section NA

Petitioner(s)

  1. 1.AVISHA EXIM

    Adv. Brijesh Pathak

Respondent(s)

  1. 1.UNION OF INDIA THR THE SECRETARY MINISTRY OF LAW AND JUSTICE AND ANR

  2. 2.ASSISTANT COMMISSIONER

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/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.

  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

    First hearing

    Initial hearing scheduled

  10. 11-Feb-2026

    Hon'ble Shri Justice G. S. Kulkarni,hon'ble Ms Justice Aarti A. SatheView PDF

  11. 12-Dec-2025

    Case filed

    Registration No. WP/17765/2025

casestatus.in Summary

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.

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