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

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.