Jeena and Company UBR LEGAL ADVOCATES vs Union of India — HCBM20130052025

Summary of Jeena and Company Case Case Name: Jeena and Company (UBR Legal Advocates) v. Union of India, State of Maharashtra, Joint Commissioner CGST, and CX, Mumbai East Court: High Court of Bombay (Division Bench) Date: 17 April 2026 Outcome: Case adjourned/referred to larger bench — The court did not decide the substantive issue but instead referred critical questions of law to a larger bench for consideration, finding conflicting judicial precedents on whether consolidated show-cause notices covering multiple financial years are permissible under GST law. Key Issue: Whether the GST department can issue a single consolidated show-cause notice under Sections 73/74 of the CGST Act bunching together multiple financial years, or whether separate notices must be issued for each financial year. Status: All interim orders previously passed shall continue until the larger bench decides the referred questions of law. This case analysis is maintained by casestatus.in based on publicly available court records.