ICAD SCHOOL OF LEARNING PVT. LTD., TILAK NAGAR, NAGPUR THROUGH ITS AUTHORIZED REPRESENTATIVE MR. SAURABH CHOUDHARY v. UNION OF INDIA & 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

ICAD SCHOOL OF LEARNING PVT. LTD., TILAK NAGAR, NAGPUR THROUGH ITS AUTHORIZED REPRESENTATIVE MR. SAURABH CHOUDHARY

UNION OF INDIA & ORS.

WRIT PETITION No. 736 of 2026 dated 06.02.2026

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Relevant Section : Section 73 & 74

Decision : Partly 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) and Rite Water Solutions (India) Ltd.( 2025) 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 issue fresh, year-wise notices strictly in terms of Section 74 and to seek revival of petition if said precedents later set aside.

Represented By:

Counsel for the Petitioner: Bharat Raichandani with Mahesh Raichandani & Sarang Malode, Advocates

ICAD SCHOOL OF LEARNING PVT. LTD., TILAK NAGAR, NAGPUR THROUGH ITS AUTHORIZED REPRESENTATIVE MR. SAURABH CHOUDHARY v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT

ICAD SCHOOL OF LEARNING PVT. LTD., TILAK NAGAR, NAGPUR THROUGH ITS AUTHORIZED REPRESENTATIVE MR. SAURABH CHOUDHARY v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT

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