Twinstar Industries Limited vs Union of India Advocate - SUMAN DAS — WP/1658/2025

Summary of WP/1658/2025 (Twinstar Industries Limited) Case: WP No. 1658 of 2025 Petitioner: Twinstar Industries Limited Respondents: Union of India, Additional Director DGGI, Additional Commissioner CGST Status: Dismissed with reference to Larger Bench --- Current Outcome The petition has been dismissed and referred to a Larger Bench for consideration of substantial constitutional questions regarding consolidated show-cause notices under Sections 73/74 of the CGST Act, 2017. Key Issue Whether the GST Department can issue a single consolidated show-cause notice covering multiple financial years, or whether separate notices must be issued for each year. Court's Finding The Division Bench (Justices G.S. Kulkarni & Aarti Sathe) held that: - Consolidated notices ARE permissible under Sections 73/74 of the CGST Act - The limitation period in Section 73(10)/74(10) does NOT restrict the issuance of consolidated notices - Each financial year remains subject to its own separate limitation period - The Department's consolidated notice procedure is valid and does not extend limitation periods for any individual year Questions Referred to Larger Bench 1. Whether Section 73/74(1) & (3) read with subsection (10) prohibits consolidated show-cause notices 2. Whether subsection (10) per se prohibits consolidated notices for multiple years 3. Effect of Section 160 CGST Act on consolidated proceedings 4. Correctness of the *Milroc Good Earth Developers* decision (which had held consolidated notices impermissible) 5. Legal position under Article 141 in light of Supreme Court's *Mathur Polymers* order Interim Relief All interim orders previously passed in this and related matters continue until the Larger Bench decides the issue. This case analysis is maintained by casestatus.in based on publicly available court records.