Fidesta Logistics Private Limited vs Union Of India — WP/4894/2024

Summary of WP/4894/2024 - Fidesta Logistics Private Limited v. Union of India Case Status: REFERRED TO LARGER BENCH Court: Bombay High Court (Division Bench) Judges: G.S. Kulkarni & Aarti Sathe, JJ. Date: 17 April 2026 --- Key Issue Whether consolidated/bunched show-cause notices covering multiple financial years can be issued under Sections 73/74 of the Central Goods and Services Tax Act, 2017 (CGST Act). --- Current Position The Court has NOT decided the main issue on merits but has referred the matter to a Larger Bench due to conflicting High Court decisions and significant legal questions requiring authoritative resolution. --- Critical Finding The Division Bench noted irreconcilable conflict in judicial precedent: - Milroc Good Earth Developers (Bombay HC): Consolidated notices impermissible - Mathur Polymers & Ambika Traders (Delhi HC): Consolidated notices permissible - S.A. Aromatics (Allahabad HC): Consolidated notices permissible The Supreme Court dismissed the SLP in Mathur Polymers (7 Nov 2025) without interfering, giving implied approval to consolidated notices. --- Questions Referred to Larger Bench 1. Whether sub-section (10) of Sections 73/74 controls sub-section (1), prohibiting consolidated notices 2. Whether sub-section (10) per se prohibits consolidated notices for multiple years 3. Effect of Section 160 on consolidated show-cause notices 4. Whether Milroc decision correctly states the law 5. Legal position established by Supreme Court's Mathur Polymers order under Article 141 --- Interim Relief All existing interim orders continue until the Larger Bench decides the issues. This case analysis is maintained by casestatus.in based on publicly available court records.