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

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.