Runwal Enterprises Limited PDS LEGAL vs The Union of India — WP/4279/2025

Case under Central Goods and Services Tax Act,2017 Section 74. Next hearing: 29th July 2026.

Next hearing 29-Jul-2026

CNR: HCBM020348942025

e-Filing Number

30-10-2025

Filing Number

WP/34894/2025

Filing Date

30-Oct-2025

Registration No

WP/4279/2025

Registration Date

06-Nov-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 74

Petitioner(s)

  1. 1.Runwal Enterprises Limited PDS LEGAL

Respondent(s)

  1. 1.The Union of India

  2. 2.The Commissioner CGST and C Ex Mumbai East Commissionerate

  3. 3.Additional Commissioner of CGST AND CX Mumbai East Commissionerate

  4. 4.Additional Commissioner CGST And CX Mumbai East Commissionerate

  5. 5.Additional Commissioner CGST And CX Audit II Commissionerate Mumbai

  6. 6.Municipal Commissioner

  7. 7.The State of Maharashtra

    Adv. GOVERNMENT PLEADER ORIGINAL SIDE

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 of WP/4279/2025 (Runwal Enterprises Limited) Case Information: - Petitioner: Runwal Enterprises Limited - Respondents: Union of India; Commissioner CGST & Central Excise, Mumbai East; Additional Commissioners of CGST & Central Excise (multiple) - Court: Bombay High Court (Judges: G.S. Kulkarni & Aarti Sathe, JJ.) - Date: 17 April 2026 Key Issue Whether the GST authorities can issue a single consolidated show-cause notice covering multiple financial years under Sections 73/74 of the Central Goods and Services Tax Act, 2017 (CGST Act). Outcome Case Adjourned - Referred to Larger Bench The court has referred the case to a larger bench to resolve fundamental questions regarding consolidated show-cause notices. All interim orders previously passed remain in effect pending the larger bench's decision. Critical Questions for Larger Bench 1. Whether subsection (10) of Sections 73/74 restricts consolidated notices 2. Whether subsection (10) per se prohibits consolidated notices for multiple years 3. Effect of Section 160 CGST Act on consolidated notices 4. Whether Milroc Good Earth Developers judgment correctly interprets the law 5. Legal position established by Supreme Court in Mathur Polymers case 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

    For Circulation

    Hon'ble Justice Advait M. Sethna , Hon'ble Shri Justice M.S. Sonak

  13. 25-Nov-2025

    Hon'ble Justice Advait M. Sethna,hon'ble Shri Justice M.S. SonakView PDF

  14. 25-Nov-2025

    First hearing

    Initial hearing scheduled

  15. 30-Oct-2025

    Case filed

    Registration No. WP/4279/2025

casestatus.in Summary

Summary of WP/4279/2025 (Runwal Enterprises Limited) Case Information: - Petitioner: Runwal Enterprises Limited - Respondents: Union of India; Commissioner CGST & Central Excise, Mumbai East; Additional Commissioners of CGST & Central Excise (multiple) - Court: Bombay High Court (Judges: G.S. Kulkarni & Aarti Sathe, JJ.) - Date: 17 April 2026 Key Issue Whether the GST authorities can issue a single consolidated show-cause notice covering multiple financial years under Sections 73/74 of the Central Goods and Services Tax Act, 2017 (CGST Act). Outcome Case Adjourned - Referred to Larger Bench The court has referred the case to a larger bench to resolve fundamental questions regarding consolidated show-cause notices. All interim orders previously passed remain in effect pending the larger bench's decision. Critical Questions for Larger Bench 1. Whether subsection (10) of Sections 73/74 restricts consolidated notices 2. Whether subsection (10) per se prohibits consolidated notices for multiple years 3. Effect of Section 160 CGST Act on consolidated notices 4. Whether Milroc Good Earth Developers judgment correctly interprets the law 5. Legal position established by Supreme Court in Mathur Polymers case This case analysis is maintained by casestatus.in based on publicly available court records.

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