MS RITHWIK PROJECTS PRIVATE LIMITED THROUGH ITS SENIOR VICE PRESIDENT vs UNION OF INDIA THROUGH THE SECRETARY AND ORS — WP/4061/2026

Case under Constitution of India Section 226. Next hearing: 09th June 2026.

Next hearing 09-Jun-2026

CNR: HCBM030131292026

Filing Number

WP/9823/2026

Filing Date

02-Apr-2026

Registration No

WP/4061/2026

Registration Date

17-Apr-2026

Judge

Hon'ble Shri Justice N. B. Suryawanshi , Hon'ble Justice Vaishali Patil-Jadhav

Coram

Hon'ble Shri Justice N. B. Suryawanshi , Hon'ble Justice Vaishali Patil-Jadhav

Bench Type

Division

Judicial Branch

Civil

Last updated 11-Jun-2026

Acts & Sections

Constitution of India Section 226

Petitioner(s)

  1. 1.MS RITHWIK PROJECTS PRIVATE LIMITED THROUGH ITS SENIOR VICE PRESIDENT

    Adv. ABHIJIT C. DARANDALE

Respondent(s)

  1. 1.UNION OF INDIA THROUGH THE SECRETARY AND ORS

    Adv. KOTHARI PRATIK P. FOR R.NO. 2 TO 4,COPY SERVED ON UOI 1123

  2. 2.COMMISSIONER OF GOODS AND SERVICE TAX

  3. 3.ADDITIONAL COMMISSIONER AND CENTRAL EXCISE

  4. 4.ASSISTANT COMMISSIONER CGST AND CENTRAL EXCISE

Case History

  1. 09-Jun-2026

    Next hearingPending

  2. 09-Jun-2026

    Hon'ble Shri Justice N. B. Suryawanshi,hon'ble Justice Vaishali Patil-JadhavView PDF

    Case Summary: WP/4061/2026 Outcome: Petition ALLOWED. The show cause notice (29 June 2022) and assessment order (21 December 2023) issued by the Additional Commissioner CGST are quashed and set aside as void ab initio for lacking jurisdiction. The recovery notice (21 November 2025) to Punjab National Bank is also quashed. Respondents may issue fresh notices per financial year if legally permissible. Key Issue: Whether consolidated GST demand notices covering multiple tax periods (July 2017–August 2021) are valid under GST law, which mandates separate assessment for each financial year. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 09-Jun-2026

    Petitions For Admission - Fresh CIVIL Side Matters

    Hon'ble Shri Justice N. B. Suryawanshi , Hon'ble Justice Vaishali Patil-Jadhav

  4. 18-Apr-2026

    First hearing

    Initial hearing scheduled

  5. 02-Apr-2026

    Case filed

    Registration No. WP/4061/2026

casestatus.in Summary

Case Summary: WP/4061/2026 Outcome: Petition ALLOWED. The show cause notice (29 June 2022) and assessment order (21 December 2023) issued by the Additional Commissioner CGST are quashed and set aside as void ab initio for lacking jurisdiction. The recovery notice (21 November 2025) to Punjab National Bank is also quashed. Respondents may issue fresh notices per financial year if legally permissible. Key Issue: Whether consolidated GST demand notices covering multiple tax periods (July 2017–August 2021) are valid under GST law, which mandates separate assessment for each financial year. This case analysis is maintained by casestatus.in based on publicly available court records.

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