RITE WATER SOLUTIONS (INDIA) LTD. v. JOINT COMMISSIONER, CGST & CENTRAL EXCISE, NAGPUR & ORS. – BOMBAY HIGH COURT
High Court, Bombay
Anil L. Pansare, Justice & Raj D. Wakode, Justice
RITE WATER SOLUTIONS (INDIA) LTD.
v.
JOINT COMMISSIONER, CGST & CENTRAL EXCISE, NAGPUR & ORS.
WRIT PETITION No. 466 of 2025 dated 28.11.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017 & Integrated Goods & Service Tax Act, 2017
Relevant Section : Section 9 & 74 & Section 20
Decision : In favour of assessee
Consolidated SCN – Section 74 CGST Act – Petitioner contended clubbing of multiple financial years impermissible – Petitioner relied on M/s Milroc Good Earth Developers (2025) holding no scope for consolidating periods under statutory scheme tied to annual returns and limitation under Sections 73/74(10) – Govt communication dated 15.09.2025 permitting composite SCNs held contrary to CGST Act – Held: Writ petition disposed – SCN quashed – Liberty to re-issue separate notices per Section 74 if legally permissible.
Represented By:
Counsel for the Petitioner: Kapil Hirani with Deepak Gupta
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