M/s MILROC GOOD EARTH DEVELOPERS & ORS. v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT

📅 June 6, 2026 👤 Team Batuk Consultancy 📂 Check Me

High Court, Bombay

Bharati Dangre, Justice & Ashish S. Chavan, Justice

M/s MILROC GOOD EARTH DEVELOPERS & ORS.

UNION OF INDIA & ORS.

WRIT PETITION No. 2203 of 2025 (FILING) & WRIT PETITION No. 2312 of 2025 (FILING) dated 09.10.2025

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Relevant Section : Section 17, 35, 37, 39, 44, 50, 74, 74A

Rule Number : Rule 101

Rule Name : Central Goods & Services Tax Rules, 2017

Decision : In favour of assessee

Single show cause notices for multiple financial years – Challenge under Sections 73 & 74 of CGST Act – Short payment of tax – Reversal of ineligible ITC – Payment under reverse charge – Petitioners contended issuing single SCN covering more than one financial year violates statutory provisions, limitation periods and principles of natural justice – GST Act requires SCNs to be issued with reference to individual “tax periods” (monthly or annual) and limitation under Sections 73(10)/74(10) separately applicable for each financial year -Clubbing or “bunching” SCNs for multiple years leads to procedural irregularities and prejudices assessee rights including appeal, compounding and scheme eligibility – Department cannot circumvent limitations by composite SCNs – Held: Writ petitions allowed – SCNs quashed.

Represented By:

Counsel for the Petitioner: Bharat Raichandani, Advocate with Vibhav Amonkar, Nikhil Angle & Raj Chodankar, Advocate

M/s MILROC GOOD EARTH DEVELOPERS & ORS. v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT

M/s MILROC GOOD EARTH DEVELOPERS & ORS. v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT

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