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

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.