Kala Daulat Mehta vs Union of India — WP/1878/2025

SUMMARY: WP/1878/2025 – Kala Daulat Mehta v. Union of India Case Status: REFERRED TO LARGER BENCH – Petitions dismissed with questions of law reserved for larger bench consideration. Key Issue: Whether the GST Department can issue a single consolidated show-cause notice under Sections 73/74 of the CGST Act covering multiple financial years, or whether separate notices must be issued for each year. Outcome: The Division Bench (Kulkarni & Sathe, JJ.) found significant legal issues deserving larger bench consideration. The court noted conflicting decisions across high courts—Bombay (Milroc), Kerala, Madras, and Karnataka holding consolidated notices impermissible, while Delhi and Allahabad High Courts held them permissible. The Supreme Court's dismissal of the Special Leave Petition in Mathur Polymers (November 2025) added weight to the permissibility view. The court deferred final adjudication and referred five key constitutional/statutory questions to a larger bench, with all existing interim orders continuing pending the larger bench decision. This case analysis is maintained by casestatus.in based on publicly available court records.