Bombay High Court
WP/5640/2026 of M S POWER AND ISPAT PRIVATE LTD. THR. ITS DIRECTOR, MR. JAGMEET SINGH SALUJA Vs THE STATE OF MAHA., THR. THE SEC. DEPT. OF G.S.T., MUMBAI AND ORS. on 16 October 2026
IN THE HIGH COURT OF
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1 wp 5640.26 IN THE HIGH COURT OF JUDICATURE AT BOMBAY, NAGPUR BENCH, AT NAGPUR. WRIT PETITION NO. 5640 OF 2026 ( M.S. Power & Ispat Private Limited, Chandrapur ..vs.. The State of Maharashtra, through the Secretary, Department of Goods and Services Tax, Mumbai and others )
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- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Mr. Sahil Dewani, Counsel for the petitioner, Mr. S.A. Ashirgade, Addl.G.P. for respondent No.1, Mr. K.K. Nalamwar, Counsel for respondent Nos.2, 3 & 4. CORAM : ANIL L. PANSARE & NIVEDITA P. MEHTA, JJ. DATED : 16 th OCTOBER, 2026
The issue involved is covered by the order passed by us in Writ Petition No.2978/2026 (Ganesh Valmik Bawane Vs. Joint Director, Directorate General of GST). The issue pertains to clubbing notice under Section 74 of the Central Goods and Services Tax Act, 2017. We have taken a view that under the law presently prevailing in the Bombay High Court, a single show cause notice under Section 74 of the CGST Act cannot club different financial years/tax periods. Accordingly and for the reasons set out in Ganesh Valmik Bawane Vs. Joint Director, Directorate General of GST’s case as also in the case of Milroc Good Earth Developers (supra) and Rite water Solutions (India) Ltd. (supra), the petition is partly allowed. The impugned show cause notice is quashed and set aside. However, the respondents are at liberty to reissue notices in terms of the provisions of Section 73/74/74A of the Act of 2017, if there is no other legal impediment.
2. The petition is disposed of in the above terms with no order as to costs. (Nivedita P. Mehta, J.) (Anil L. Pansare, J.) adgokar 2026:BHC-NAG:13931-DB Signed by: MR. P.M. ADGOKAR Designation: Senior Pvt. Secretary Date: 16/10/2026 15:50:50