Kala Daulat Mehta vs Union of India — WP/1878/2025
Case under Central Goods and Service Tax Act Section 74. Next hearing: 29th July 2026.
CNR: HCBM020116722025
e-Filing Number
09-04-2025
Filing Number
WP/11672/2025
Filing Date
15-Apr-2025
Registration No
WP/1878/2025
Registration Date
27-May-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
Original
Last updated 27-May-2026
Acts & Sections
Petitioner(s)
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1.Kala Daulat Mehta
Adv. Brijesh Pathak
Respondent(s)
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1.Union of India
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2.Additional Director DGGI
Adv. DAS SUMAN KUMAR
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3.Additional Commissioner CGST
Adv. DAS SUMAN KUMAR
Case History
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29-Jul-2026
Next hearingPending
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29-Jul-2026
Due Admission - 1
Hon'ble The Chief Justice , Hon'ble Shri Justice Suman Shyam
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22-Apr-2026
Hon'ble The Chief Justice,hon'ble Shri Justice Suman ShyamView PDF
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17-Apr-2026
Hon'ble Shri Justice G. S. Kulkarni,hon'ble Ms Justice Aarti A. SatheView PDF
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17-Apr-2026
Hon'ble Shri Justice G. S. Kulkarni,hon'ble Ms Justice Aarti A. SatheView PDF
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.
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18-Feb-2026
High On Board (Hob)
Hon'ble Shri Justice G. S. Kulkarni , Hon'ble Ms Justice Aarti A. Sathe
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13-Feb-2026
Hon'ble Shri Justice G. S. Kulkarni,hon'ble Ms Justice Aarti A. SatheView PDF
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13-Feb-2026
First hearing
Initial hearing scheduled
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12-Feb-2026
Hon'ble Shri Justice G. S. Kulkarni,hon'ble Ms Justice Aarti A. SatheView PDF
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11-Feb-2026
Hon'ble Shri Justice G. S. Kulkarni,hon'ble Ms Justice Aarti A. SatheView PDF
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15-Apr-2025
Case filed
Registration No. 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.
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