Boostmetric Solutions Limited vs Union of India — WP/1659/2025

Case under Central Goods and Service Tax Act Section 74. Next hearing: 29th July 2026.

Next hearing 29-Jul-2026

CNR: HCBM020117212025

e-Filing Number

09-04-2025

Filing Number

WP/11721/2025

Filing Date

15-Apr-2025

Registration No

WP/1659/2025

Registration Date

03-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

Central Goods and Service Tax Act Section 74

Petitioner(s)

  1. 1.Boostmetric Solutions Limited

    Adv. Brijesh Pathak

Respondent(s)

  1. 1.Union of India

    Adv. -,-,- 1123

  2. 2.Additional Director DGGI

    Adv. DAS SUMAN KUMAR

  3. 3.Additional Commissioner CGST

    Adv. DAS SUMAN KUMAR

Case History

  1. 29-Jul-2026

    Next hearingPending

  2. 29-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/1659/2025 - Boostmetric Solutions Limited v. Union of India Case Status: Case adjourned/referred to larger bench for determination Key Issue: Whether the GST department can issue a single consolidated show-cause notice under Sections 73/74 of the CGST Act bunching multiple financial years, or whether each financial year requires a separate notice. Order Outcome: The High Court of Bombay (Division Bench of Justices G.S. Kulkarni and Aarti Sathe) referred the matter to a Larger Bench for resolution, finding significant legal conflicts between different High Court judgments on this issue. The court did not dismiss or allow the petition but instead identified five critical questions of law requiring larger bench consideration. Key Holding: The bench concluded that: - Consolidated show-cause notices for multiple financial years appear legally permissible based on plain language of Sections 73(1)-(4) and 74(1)-(4) of the CGST Act - The limitation period in Section 73(10)/74(10) applies separately to each financial year and does not prohibit consolidated notices - Each year remains independently time-barred under its own limitation period Status: Matter pending before larger bench. All interim orders previously granted continue until the larger bench decides the substantive issues. This case analysis is maintained by casestatus.in based on publicly available court records.

  6. 18-Feb-2026

    High On Board (Hob)

    Hon'ble Shri Justice G. S. Kulkarni , Hon'ble Ms Justice Aarti A. Sathe

  7. 13-Feb-2026

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

  8. 13-Feb-2026

    First hearing

    Initial hearing scheduled

  9. 12-Feb-2026

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

  10. 11-Feb-2026

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

  11. 15-Apr-2025

    Case filed

    Registration No. WP/1659/2025

casestatus.in Summary

Summary of WP/1659/2025 - Boostmetric Solutions Limited v. Union of India Case Status: Case adjourned/referred to larger bench for determination Key Issue: Whether the GST department can issue a single consolidated show-cause notice under Sections 73/74 of the CGST Act bunching multiple financial years, or whether each financial year requires a separate notice. Order Outcome: The High Court of Bombay (Division Bench of Justices G.S. Kulkarni and Aarti Sathe) referred the matter to a Larger Bench for resolution, finding significant legal conflicts between different High Court judgments on this issue. The court did not dismiss or allow the petition but instead identified five critical questions of law requiring larger bench consideration. Key Holding: The bench concluded that: - Consolidated show-cause notices for multiple financial years appear legally permissible based on plain language of Sections 73(1)-(4) and 74(1)-(4) of the CGST Act - The limitation period in Section 73(10)/74(10) applies separately to each financial year and does not prohibit consolidated notices - Each year remains independently time-barred under its own limitation period Status: Matter pending before larger bench. All interim orders previously granted continue until the larger bench decides the substantive issues. This case analysis is maintained by casestatus.in based on publicly available court records.

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