Can GST Department issue single show cause notice for several financial years? Bombay HC larger bench to decide
Policy framework or directive — a strategic document setting direction, principles, and objectives for governance. Guides the design of schemes, legislation, and implementation strategies.
Summary
A larger bench of the Bombay High Court will decide whether the Goods and Service Tax department can validly issue a single consolidated show‑cause notice (SCN) clubbing multiple financial years under Sections 73 and 74 of the CGST Act, 2017 [Rollmet LLP v UOI Ors. and connected petitions].A division bench of Justices GS Kulkarni and Aarti Sathe referred the issue to a 3-judge bench on April 17 while hearing a batch of petitions led by Rollmet LLP and several other assessees from sectors such as
Key Facts
Type Policy
Source Bar and Bench
Published Monday, 20 April 2026
Affected Population 1.4 billion citizens, 63 million MSMEs
Key Numbers
GDP: $3.9 trillion (2025 est.)
Fiscal deficit target: 4.4% of GDP
GST collection: Rs 1.87 lakh crore/month avg
PM-JAY: 55 crore beneficiaries
Key Authorities
Key Stakeholders
Government Context
NDA III BJP-led NDA
Left Centre Right