State Bank of India UBR LEGAL ADVOCATES vs Union of India — HCBM20136072025

Case under Central Goods and Service Tax Act Section 74. Next hearing: 22nd April 2026.

Next hearing 22-Apr-2026

CNR: HCBM020136072025

e-Filing Number

29-04-2025

Filing Number

WP/13604/2025

Filing Date

29-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 74

Petitioner(s)

  1. 1.State Bank of India UBR LEGAL ADVOCATES

Respondent(s)

  1. 1.Union of India

  2. 2.State of Maharashtra

  3. 3.Additional Commissioner CGST and C EX, Palghar Commissionerate

  4. 4.Joint Director, DGGI, Vishakhapatnam Zonal Unit

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 This batch of writ petitions challenges consolidated show-cause notices issued under Sections 73/74 of the Central Goods and Services Tax (CGST) Act, 2017, which bundle multiple financial years together. The petitioners argue this violates statutory provisions requiring separate period-wise assessments. COURT ORDER: PETITION DISMISSED WITH REFERENCE TO LARGER BENCH Key Finding: The Division Bench of the Bombay High Court (Justices G.S. Kulkarni and Aarti Sathe) dismissed the petitions but referred critical questions to a Larger Bench, finding: 1. Consolidated notices ARE permissible under Sections 73/74 read with sub-sections (3)-(4) 2. Limitation periods (sub-section 10) do NOT restrict the power to issue consolidated notices—they apply separately to each financial year 3. The Supreme Court's dismissal of Mathur Polymers Special Leave Petition (7 Nov 2025) supports this view 4. The Division Bench in *Milroc Good Earth Developers* (which prohibited consolidated notices) may not lay down correct law ISSUES REFERRED TO LARGER BENCH 1. Whether sub-section (10) controls sub-section (1) to prohibit consolidated notices 2. Whether sub-section (10) *per se* prohibits consolidated notices for multiple years 3. Effect of Section 160 (error/defect protection) on consolidated notice proceedings 4. Correctness of *Milroc* decision 5. Legal position under Article 141 post-*Mathur Polymers* Supreme Court order STATUS OF CURRENT PETITIONS - Proceedings adjourned pending Larger Bench constitution - Interim orders continue until final decision - No substantive order on merits yet 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

    At 3.00 P.M.

    Hon'ble Shri Justice G. S. Kulkarni , Hon'ble Ms Justice Aarti A. Sathe

  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. 16-Dec-2025

    For Admission

    Hon'ble Justice Advait M. Sethna , Hon'ble Shri Justice M.S. Sonak

  12. 09-Dec-2025

    Hon'ble Justice Advait M. Sethna,hon'ble Shri Justice M.S. SonakView PDF

  13. 09-Dec-2025

    For Admission

    Hon'ble Justice Advait M. Sethna , Hon'ble Shri Justice M.S. Sonak

  14. 02-Dec-2025

    Hon'ble Justice Advait M. Sethna,hon'ble Shri Justice M.S. SonakView PDF

  15. 02-Dec-2025

    For Admission

    Hon'ble Justice Advait M. Sethna , Hon'ble Shri Justice M.S. Sonak

  16. 11-Nov-2025

    Hon'ble Justice Advait M. Sethna,hon'ble Shri Justice M.S. SonakView PDF

  17. 11-Nov-2025

    For Admission

    Hon'ble Justice Advait M. Sethna , Hon'ble Shri Justice M.S. Sonak

  18. 04-Nov-2025

    Hon'ble Justice Advait M. Sethna,hon'ble Shri Justice M.S. SonakView PDF

  19. 04-Nov-2025

    For Further Consideration

    Hon'ble Justice Advait M. Sethna , Hon'ble Shri Justice M.S. Sonak

  20. 30-Sep-2025

    Hon'ble Justice Advait M. Sethna,hon'ble Shri Justice M.S. SonakView PDF

  21. 30-Sep-2025

    For Direction - Disposed

    Hon'ble Justice Advait M. Sethna , Hon'ble Shri Justice M.S. Sonak

  22. 09-Sep-2025

    Hon'ble Justice Advait M. Sethna,hon'ble Shri Justice M.S. SonakView PDF

  23. 09-Sep-2025

    Final Disposal At The Stage Of Admission

    Hon'ble Shri Justice Jitendra Shantilal Jain , Hon'ble Shri Justice M.S. Sonak

  24. 02-Sep-2025

    Hon'ble Shri Justice Jitendra Shantilal Jain,hon'ble Shri Justice M.S. SonakView PDF

  25. 02-Sep-2025

    Final Disposal At The Stage Of Admission

    Hon'ble Shri Justice Jitendra Shantilal Jain , Hon'ble Shri Justice M.S. Sonak

  26. 26-Aug-2025

    Hon'ble Shri Justice Jitendra Shantilal Jain,hon'ble Shri Justice M.S. SonakView PDF

  27. 19-Aug-2025

    For Circulation

    Hon'ble Shri Justice Jitendra Shantilal Jain , Hon'ble Shri Justice M.S. Sonak

  28. 06-Aug-2025

    Hon'ble Shri Justice Jitendra Shantilal Jain,hon'ble Shri Justice M.S. SonakView PDF

  29. 04-Aug-2025

    For Circulation

    Hon'ble Shri Justice Jitendra Shantilal Jain , Hon'ble Shri Justice M.S. Sonak

  30. 28-Jul-2025

    Hon'ble Shri Justice Jitendra Shantilal Jain,hon'ble Shri Justice M.S. SonakView PDF

  31. 28-Jul-2025

    First hearing

    Initial hearing scheduled

  32. 29-Apr-2025

    Case filed

casestatus.in Summary

SUMMARY This batch of writ petitions challenges consolidated show-cause notices issued under Sections 73/74 of the Central Goods and Services Tax (CGST) Act, 2017, which bundle multiple financial years together. The petitioners argue this violates statutory provisions requiring separate period-wise assessments. COURT ORDER: PETITION DISMISSED WITH REFERENCE TO LARGER BENCH Key Finding: The Division Bench of the Bombay High Court (Justices G.S. Kulkarni and Aarti Sathe) dismissed the petitions but referred critical questions to a Larger Bench, finding: 1. Consolidated notices ARE permissible under Sections 73/74 read with sub-sections (3)-(4) 2. Limitation periods (sub-section 10) do NOT restrict the power to issue consolidated notices—they apply separately to each financial year 3. The Supreme Court's dismissal of Mathur Polymers Special Leave Petition (7 Nov 2025) supports this view 4. The Division Bench in *Milroc Good Earth Developers* (which prohibited consolidated notices) may not lay down correct law ISSUES REFERRED TO LARGER BENCH 1. Whether sub-section (10) controls sub-section (1) to prohibit consolidated notices 2. Whether sub-section (10) *per se* prohibits consolidated notices for multiple years 3. Effect of Section 160 (error/defect protection) on consolidated notice proceedings 4. Correctness of *Milroc* decision 5. Legal position under Article 141 post-*Mathur Polymers* Supreme Court order STATUS OF CURRENT PETITIONS - Proceedings adjourned pending Larger Bench constitution - Interim orders continue until final decision - No substantive order on merits yet This case analysis is maintained by casestatus.in based on publicly available court records.

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