M/s SHREE BALAJI TRADERS, DABKI ROAD, AKOLA, THROUGH PROPRIETOR MR. PRATIK G. TIWARI v. THE GST COMMISSIONER, NAGPUR-II, GST COMMISSIONERATE, NAGPUR & ORS. – BOMBAY HIGH COURT

📅 June 5, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Bombay

Anil L Pansare, Justice & Nivedita P Mehta, Justice

M/s SHREE BALAJI TRADERS, DABKI ROAD, AKOLA, THROUGH PROPRIETOR MR. PRATIK G. TIWARI

THE GST COMMISSIONER, NAGPUR-II, GST COMMISSIONERATE, NAGPUR & ORS.

WRIT PETITION No. 1829 of 2026 dated 27.02.2026

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Relevant Section : Section 73 & 74

Decision : In favour of assessee

Consolidated SCN – Petitioner contented consolidation of several financial years or tax periods in one notice under Section 74 impermissible – Petitioner relied on Milroc Good Earth Developers(2025 Taxo.online 2666) and Rite Water Solutions (India) Ltd.( 2025 Taxo.online 3563) holding holding no scope for consolidating periods under statutory scheme tied to annual returns and limitation under Sections 73/74(10) – Revenue relied on Mathur Polymers(2025) as affirmed in limine by Supreme Court, to justify consolidated notice in cases of alleged fraudulent ITC – Court held dismissal of SLP in limine does not lead to merger, subsequent binding decisions of Bombay High Court prevail for authorities within jurisdiction – Held: Writ petition disposed – SCN & order quashed – Liberty reserved to re issue notices strictly in terms of Section 74.

Represented By:

Counsel for the Petitioner: Shyam Dewani & Sahil Dewani, Advocates

M/s SHREE BALAJI TRADERS, DABKI ROAD, AKOLA, THROUGH PROPRIETOR MR. PRATIK G. TIWARI v. THE GST COMMISSIONER, NAGPUR-II, GST COMMISSIONERATE, NAGPUR & ORS. – BOMBAY HIGH COURT

M/s SHREE BALAJI TRADERS, DABKI ROAD, AKOLA, THROUGH PROPRIETOR MR. PRATIK G. TIWARI v. THE GST COMMISSIONER, NAGPUR-II, GST COMMISSIONERATE, NAGPUR & ORS. – BOMBAY HIGH COURT

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