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

Case under Central Goods and Service Tax Act Section 16. Next hearing: 22nd April 2026.

Next hearing 22-Apr-2026

CNR: HCBM020130052025

e-Filing Number

23-04-2025

Filing Number

WP/14256/2025

Filing Date

24-Apr-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 16

Petitioner(s)

  1. 1.Jeena and Company UBR LEGAL ADVOCATES

Respondent(s)

  1. 1.Union of India

  2. 2.State of Maharashtra

  3. 3.Joint Commissioner CGST and CX, Mumbai East

  4. 4.Additional Commissioner of Central GST and Central Excise

  5. 5.Deputy Commissioner

  6. 6.Superintendent Range Ill Division Ill CGST and CX

Case History

  1. 22-Apr-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 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.

  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. 24-Apr-2025

    Case filed

casestatus.in Summary

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.

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