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

Case under Central Goods and Services Tax Act,2017 Section 226. Next hearing: 29th July 2026.

Next hearing 29-Jul-2026

CNR: HCBM020293062025

e-Filing Number

16-09-2025

Filing Number

WP/29306/2025

Filing Date

16-Sep-2025

Registration No

WP/3755/2025

Registration Date

29-Sep-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 Services Tax Act,2017 Section 226

Petitioner(s)

  1. 1.GIA India Laboratory Private Limited LUMIERE LAW PARTNERS

Respondent(s)

  1. 1.The Union of India

  2. 2.The Additional Commissioner CGST and C Ex Audit II Mumbai

    Adv. NIYATI MANKAD HAKANI,-

  3. 3.The Joint / Additional Commissioner CGST and C Ex Mumbai East Commissionerate

    Adv. NIYATI MANKAD HAKANI,-

  4. 4.The Commissioner of CGST and C Ex, Mumbai East Commissionerate

    Adv. NIYATI MANKAD HAKANI,-

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: 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.

  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

    Fresh Admission

    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. 16-Sep-2025

    Case filed

    Registration No. WP/3755/2025

casestatus.in Summary

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.

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