Bombay High Court
/6606/2026 of MAHALASA CONSTRUCTIONS PVT. LTD. Vs UNION OF INDIA (THR. PRINCIPAL COMMISSIONER CGST AND CENTRAL EXCISE, AND ORS. on 16 October 2026
IN THE HIGH COURT OF JUDICATURE
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(1) 907wp6606.26 IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH : NAGPUR WRIT PETITION NO.6606/2026 Mahalsa Construction Pvt. Ltd. Mumbai .Vs. Union of India and Ors. --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Office Notes, Office Memoranda of Coram, Court's or Judge's orders appearances, Court's orders of directions and Registrar's orders -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Mr. Deepak Bapat, Advocate for petitioner. Mr. K. K. Nalamwar, Advocate for respondent Nos. 1, 3 and 6.
CORAM :
ANIL L. PANSARE AND NIVEDITA P. MEHTA, JJ. DATE : OCTOBER 16, 2026 Heard.
2. Petitioner has challenged order dated 18.03.2026, by which petitioner’s registration certificate was cancelled. Counsel for petitioner submits that the Revenue vide order dated 15.09.2026, revoked the order of cancellation of registration. Pursis to that effect along with order of cancellation is tendered across the bar. Taken on record.
3. In view of above, grievance to the extent it challenges the order of cancellation of registration certificate, stands redressed.
4. The petitioner has also challenged the show cause notice, assessment order, revocation order and summary order for the period from 2018-19 to 2022-23.
5. So far as clubbing of show cause notices is concerned, the law is well settled. The issue involved is covered by the order passed by this Court 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
(2) 907wp6606.26 as also in the case of Milroc Good Earth Developers (supra) and Rite Water Solutions (India) Ltd. (supra), the consolidated 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.
6. As regards challenge to the assessment order, revocation order and summary order is concerned, there is no dispute that these orders have been passed pursuant to the show cause notice issued by the revenue and since the show cause notice has been set aside, the consequences thereto will have to be set aside.
7. Accordingly, the assessment order, revocation order and summary order are quashed and set aside.
8. What remains is the challenge to assessment order dated 18.09.2026 for the year 2019-20, for which the petitioner has a statutory remedy available under Section 107 of the Act of 2017, which the petitioner may avail.
9. With the aforesaid liberty, the petition is disposed of. No order as to costs.
10. The time spent before the High Court may be excluded in terms of Section 14 of the Limitation Act, if there is no other legal impediment.
(JUDGE) (JUDGE) Kahale Signed by: Kahale Designation: Senior Pvt. Secretary Date: 16/10/2026 17:32:34