Consolidated GST Show Cause Notice for Multiple Years: Bombay HC Refers Matter to Larger Bench
Last updated: 23 April 2026
Court :
Bombay High Court
Brief :
The Hon'ble Bombay High Court in M/s Rollmet LLP & Ors v. Union of India & Ors [WP No. 16848 of 2025 & connected matters dated April 17, 2026] examined a batch of writ petitions challenging the legality of single consolidated show-cause notices issued under Sections 73/74 of the Central Goods and Services Tax Act, 2017 ("the CGST Act" ) covering multiple financial years. The Division Bench, noting a significant divergence of judicial opinion across High Courts — and the Supreme Court's dismissal of a Special Leave Petition in Mathur Polymers v. Union of India — declined to follow the co-ordinate Bench decision in Milroc Good Earth Developers v. Union of India and instead referred five substantial questions of law to a Larger Bench for authoritative determination.
Citation :
WP No. 16848 of 2025 & connected matters dated April 17, 2026
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Bimal Jain
Published in GST
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