Sumangal Press Private Limited UBR LEGAL ADVOCATES vs Union of India — HCBM20207762025

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

Next hearing 22-Apr-2026

CNR: HCBM020207762025

e-Filing Number

08-07-2025

Filing Number

WP/20775/2025

Filing Date

09-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 74

Petitioner(s)

  1. 1.Sumangal Press Private Limited UBR LEGAL ADVOCATES

Respondent(s)

  1. 1.Union of India

    Adv. ,GP OS,GP OS 1123

  2. 2.State of Maharashtra

    Adv. GP OS

  3. 3.Additional Director DGGI Zonal Unit Pune

  4. 4.Assistant Commissioner of State Tax

    Adv. GP OS

  5. 5.Commissioner of Customs

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 Sumangal Press Private Limited v. Union of India Case Details Court: High Court of Bombay (Division Bench) Petitioner: Sumangal Press Pvt. Ltd. and 40+ other companies Respondents: Union of India, State of Maharashtra, Additional Director DGGI Date: 17 April 2026 Issue Whether the GST Department can issue a single consolidated show-cause notice under Sections 73/74 of the CGST Act 2017 covering multiple financial years, or whether separate notices must be issued for each financial year. Holding The Court did not decide the substantive issue. Instead, it referred the matter to a larger bench, finding there was a conflict of judicial opinion among High Courts that requires resolution: - Against consolidated notices: Bombay (Milroc), Nagpur (Paras Stone), Kerala, Madras, Karnataka High Courts - Permitting consolidated notices: Delhi (Mathur Polymers, Ambika Traders) and Allahabad High Courts - Supreme Court position: Dismissed Special Leave Petitions in Mathur Polymers (7 Nov 2025) and Ambika Traders (1 Sept 2025) without pressing, making the Delhi HC view the law of the land under Article 141 Five Questions Referred to Larger Bench 1. Whether Section 73/74(10) controls the issuance power under 73/74(1)? 2. Whether 73/74(10) per se prohibits consolidated notices for multiple years? 3. Effect of Section 160 CGST Act on such proceedings? 4. Whether Milroc decision lays down correct law? 5. Legal position under Article 141 post-Mathur Polymers? Status Petitions dismissed pending larger bench decision. Interim orders continue until larger bench rules. 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

    For Circulation

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

  13. 11-Nov-2025

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

  14. 11-Nov-2025

    First hearing

    Initial hearing scheduled

  15. 09-Jul-2025

    Case filed

casestatus.in Summary

Summary of Sumangal Press Private Limited v. Union of India Case Details Court: High Court of Bombay (Division Bench) Petitioner: Sumangal Press Pvt. Ltd. and 40+ other companies Respondents: Union of India, State of Maharashtra, Additional Director DGGI Date: 17 April 2026 Issue Whether the GST Department can issue a single consolidated show-cause notice under Sections 73/74 of the CGST Act 2017 covering multiple financial years, or whether separate notices must be issued for each financial year. Holding The Court did not decide the substantive issue. Instead, it referred the matter to a larger bench, finding there was a conflict of judicial opinion among High Courts that requires resolution: - Against consolidated notices: Bombay (Milroc), Nagpur (Paras Stone), Kerala, Madras, Karnataka High Courts - Permitting consolidated notices: Delhi (Mathur Polymers, Ambika Traders) and Allahabad High Courts - Supreme Court position: Dismissed Special Leave Petitions in Mathur Polymers (7 Nov 2025) and Ambika Traders (1 Sept 2025) without pressing, making the Delhi HC view the law of the land under Article 141 Five Questions Referred to Larger Bench 1. Whether Section 73/74(10) controls the issuance power under 73/74(1)? 2. Whether 73/74(10) per se prohibits consolidated notices for multiple years? 3. Effect of Section 160 CGST Act on such proceedings? 4. Whether Milroc decision lays down correct law? 5. Legal position under Article 141 post-Mathur Polymers? Status Petitions dismissed pending larger bench decision. Interim orders continue until larger bench rules. This case analysis is maintained by casestatus.in based on publicly available court records.

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