Originet Technologies Limited vs Union of India Advocate - SUMAN DAS — WP/1656/2025

Summary of Case WP/1656/2025 Case: Originet Technologies Limited v. Union of India & Others Court: Bombay High Court (as part of a consolidated batch of petitions) Key Issue: Whether consolidated/multi-year show-cause notices can be issued under Sections 73/74 of the CGST Act, 2017 Order: Petitions referred to Larger Bench - The case was not decided on merits. Instead, the Division Bench (Justices G.S. Kulkarni and Aarti Sathe) found conflicting High Court judgments on this fundamental question and referred five critical questions of law to a Larger Bench for authoritative determination, including: 1. Whether limitation provisions in Section 73(10)/74(10) restrict consolidated notice issuance 2. Whether consolidated notices for multiple years are permissible 3. The effect of Section 160 on such proceedings 4. Whether the *Milroc* decision correctly interprets the law 5. The legal effect of the Supreme Court's dismissal in *Mathur Polymers* Status: Interim relief previously granted continues until the Larger Bench decides. The petitioner's consolidated show-cause notice challenging remains pending final determination. This case analysis is maintained by casestatus.in based on publicly available court records.