HMM Shipping India Pvt Khaitan and Co vs The Union of India — WP/2021/2025

CASE SUMMARY: WP/2021/2025 - HMM Shipping India Pvt. Ltd. v. Union of India Outcome: Case referred to Larger Bench for decision on five key questions of law regarding consolidated show-cause notices under GST. Key Issue: Whether the GST department can issue a single consolidated show-cause notice covering multiple financial years under Sections 73/74 of the CGST Act, 2017. Current Status: The petitions are dismissed in terms of the stated relief but referred for larger bench consideration. Pending interim orders continue until the larger bench decides. Background: HMM Shipping and multiple other petitioners challenged consolidated show-cause notices claiming they violated Sections 73(10) and 74(10) of the CGST Act, which prescribe separate 3-year and 5-year limitation periods. The petitioners relied on the Milroc Good Earth Developers decision (Bombay High Court) holding such consolidated notices invalid. Court's Finding: The Division Bench found a "cleavage of opinion" across High Courts—some (Bombay, Kerala, Madras, Karnataka) struck down consolidated notices, while others (Delhi, Allahabad) upheld them. The Supreme Court's dismissal of the Mathur Polymers SLP without interference created conflicting precedent. Five Questions Referred to Larger Bench: 1. Whether sub-section (10) controls issuance of consolidated notices under sub-section (1) 2. Whether sub-section (10) *per se* prohibits consolidated notices 3. Effect of Section 160 on consolidated proceedings 4. Whether Milroc decision lays down correct law 5. Legal position under Article 141 following Supreme Court's Mathur Polymers order Interim Relief: All existing interim orders continue pending larger bench decision. This case analysis is maintained by casestatus.in based on publicly available court records.