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

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.