Neelkanth Mansions and Infrastructure Private Limited UBR LEGAL ADVOCATES vs Union of India Through the Secretary — WP/2608/2025

Case under Central Goods and Service Tax Act Section Sec65. Next hearing: 29th July 2026.

Next hearing 29-Jul-2026

CNR: HCBM020197592025

e-Filing Number

01-07-2025

Filing Number

WP/19758/2025

Filing Date

01-Jul-2025

Registration No

WP/2608/2025

Registration Date

11-Jul-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 Sec65

Petitioner(s)

  1. 1.Neelkanth Mansions and Infrastructure Private Limited UBR LEGAL ADVOCATES

Respondent(s)

  1. 1.Union of India Through the Secretary

  2. 2.State of Maharashtra

  3. 3.The Assistant Commissioner Circle D, GST Audit II

  4. 4.The Superintendent of CGST Group 14, GST Audit II

  5. 5.The Additional Commissioner CGST Audit II

Case History

  1. 29-Jul-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 WP/2608/2025 (NEELKANTH MANSIONS & INFRASTRUCTURE PVT. LTD.) Case Status: Petitions DISMISSED with proceedings referred to larger bench for consideration of substantive legal questions. Key Issue: Whether consolidated/bunched show-cause notices covering multiple financial years under Sections 73/74 of the CGST Act, 2017 are permissible or constitute jurisdictional overreach. Order Details: - The Division Bench (Justices G.S. Kulkarni and Aarti Sathe) found conflicting High Court precedents on consolidated notices - While bound by the Bombay High Court coordinate bench decision in *Milroc Good Earth Developers* (which disallowed consolidated notices), the court identified significant legal issues requiring larger bench consideration - The Supreme Court's dismissal of the SLP in *Mathur Polymers* (which upheld consolidated notices) was treated as binding law under Article 141 of the Constitution - Current interim orders continue till the larger bench decides Five Questions Referred to Larger Bench: 1. Whether Section 73/74(10) limitation provisions control Section 73/74(1) notice issuance authority 2. Whether Section 73/74(10) *per se* prohibits consolidated notices for multiple years 3. Effect of Section 160 (curing defects) on consolidated proceedings 4. Whether *Milroc's* prohibition on clubbing years states correct law 5. Legal position following Supreme Court's *Mathur Polymers* order 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. 02-Dec-2025

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

  12. 02-Dec-2025

    First hearing

    Initial hearing scheduled

  13. 01-Jul-2025

    Case filed

    Registration No. WP/2608/2025

casestatus.in Summary

SUMMARY OF WP/2608/2025 (NEELKANTH MANSIONS & INFRASTRUCTURE PVT. LTD.) Case Status: Petitions DISMISSED with proceedings referred to larger bench for consideration of substantive legal questions. Key Issue: Whether consolidated/bunched show-cause notices covering multiple financial years under Sections 73/74 of the CGST Act, 2017 are permissible or constitute jurisdictional overreach. Order Details: - The Division Bench (Justices G.S. Kulkarni and Aarti Sathe) found conflicting High Court precedents on consolidated notices - While bound by the Bombay High Court coordinate bench decision in *Milroc Good Earth Developers* (which disallowed consolidated notices), the court identified significant legal issues requiring larger bench consideration - The Supreme Court's dismissal of the SLP in *Mathur Polymers* (which upheld consolidated notices) was treated as binding law under Article 141 of the Constitution - Current interim orders continue till the larger bench decides Five Questions Referred to Larger Bench: 1. Whether Section 73/74(10) limitation provisions control Section 73/74(1) notice issuance authority 2. Whether Section 73/74(10) *per se* prohibits consolidated notices for multiple years 3. Effect of Section 160 (curing defects) on consolidated proceedings 4. Whether *Milroc's* prohibition on clubbing years states correct law 5. Legal position following Supreme Court's *Mathur Polymers* order This case analysis is maintained by casestatus.in based on publicly available court records.

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