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

Due Admission - 1

Hon'ble The Chief Justice , Hon'ble Shri Justice Suman Shyam

Hon'ble The Chief Justice,hon'ble Shri Justice Suman ShyamView PDF

Hon'ble Shri Justice G. S. Kulkarni,hon'ble Ms Justice Aarti A. SatheView PDF

Hon'ble Shri Justice G. S. Kulkarni,hon'ble Ms Justice Aarti A. SatheView PDF

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.

For Circulation

Hon'ble Shri Justice G. S. Kulkarni , Hon'ble Ms Justice Aarti A. Sathe

Hon'ble Shri Justice G. S. Kulkarni,hon'ble Ms Justice Aarti A. SatheView PDF

High On Board (Hob)

Hon'ble Shri Justice G. S. Kulkarni , Hon'ble Ms Justice Aarti A. Sathe

Hon'ble Shri Justice G. S. Kulkarni,hon'ble Ms Justice Aarti A. SatheView PDF

At 3.00 P.M.

Hon'ble Shri Justice G. S. Kulkarni , Hon'ble Ms Justice Aarti A. Sathe

Hon'ble Shri Justice G. S. Kulkarni,hon'ble Ms Justice Aarti A. SatheView PDF

Hon'ble Shri Justice G. S. Kulkarni,hon'ble Ms Justice Aarti A. SatheView PDF

Due Admission - 1

Hon'ble Shri Justice B.P. Colabawalla , Hon'ble Shri Justice Firdosh Phiroze Pooniwalla

Hon'ble Shri Justice B.P. Colabawalla,hon'ble Shri Justice Firdosh Phiroze PooniwallaView PDF

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Hon'ble Shri Justice B.P. Colabawalla , Hon'ble Shri Justice Firdosh Phiroze Pooniwalla

Hon'ble Shri Justice B.P. Colabawalla,hon'ble Shri Justice Firdosh Phiroze PooniwallaView PDF

Due Admission - 1

Hon'ble Shri Justice B.P. Colabawalla , Hon'ble Shri Justice Firdosh Phiroze Pooniwalla

Hon'ble Shri Justice B.P. Colabawalla,hon'ble Shri Justice Firdosh Phiroze PooniwallaView PDF

Due Admission - 1

Hon'ble Shri Justice B.P. Colabawalla , Hon'ble Shri Justice Firdosh Phiroze Pooniwalla

Hon'ble Shri Justice B.P. Colabawalla,hon'ble Shri Justice Firdosh Phiroze PooniwallaView PDF

First hearing

Initial hearing scheduled

Case filed

Registration No. WP/4894/2024