High Court of Bombay9 June 2026

Rithwik Projects (P.) Ltd. v. Union of India

For assessee

WRIT PETITION NO. 4061 OF 2026

The ruling in brief

Where petitioner in construction was issued a consolidated SCN and composite order covering GST demand, interest, and penalty for multiple years, such clubbing of periods was beyond statutory jurisdiction as assessments must be period-specific, making consolidated SCN, order, and recovery void ab initio and not cured by admission or estoppel, rendering writ maintainable and quashing impugned actions

Provisions considered

CGST S.74

Section 74 of Central Goods and Services Tax Act, 2017/Maharashtra Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Rithwik Projects (P.) Ltd. v. Union of India

The ruling in brief

Provisions considered

Rithwik Projects (P.) Ltd. v. Union of India

The ruling in brief

Provisions considered

Read the full analysis

Dhruv Medicos (P.) Ltd. v. Deputy Commissioner

Jaiwanti v. Union of India

Shivtara Developers v. State of Uttarakhand

Read the full analysis