GIA India Laboratory Private Limited LUMIERE LAW PARTNERS vs The Union of India — WP/3755/2025

Summary: WP/3755/2025 - GIA India Laboratory Pvt. Ltd. vs. Union of India Case Status: Petitions referred to Larger Bench for reconsideration of conflicting judicial precedents. Core Issue: Whether consolidated (bunched) GST show-cause notices covering multiple financial years are legally permissible under Sections 73-74 of the CGST Act, 2017. Current Outcome: The Division Bench of Bombay High Court (Justices Kulkarni & Sathe) found significant legal conflicts across High Courts requiring authoritative resolution: - Milroc line (Bombay, Nagpur, Kerala, Karnataka, Madras): Consolidated notices prohibited - Delhi & Allahabad High Courts: Consolidated notices permissible - Supreme Court dismissals: Mathur Polymers (7 Nov 2025) and Ambika Traders (1 Sept 2025) - rejected petitioner challenges without interfering with Delhi HC decisions Referred Questions to Larger Bench: 1. Does limitation period in Section 73(10)/74(10) restrict issuance of consolidated notices? 2. Whether consolidated notices are statutorily prohibited? 3. Effect of Section 160 (protection of notices) on such proceedings? 4. Whether Milroc judgment states correct law? 5. Legal position under Article 141 following Supreme Court's Mathur Polymers order? Interim Status: Existing interim orders continue pending Larger Bench decision. This case analysis is maintained by casestatus.in based on publicly available court records.