M/s MATHUR POLYMERS v. UNION OF INDIA & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s MATHUR POLYMERS
v.
UNION OF INDIA & ORS.
W.P.(C) 2394/2025 & CM APPL. 11289/2025 dated 26.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 73 & 169
Decision : In favour of revenue
Fraudulent availment of ITC – Personal hearing notices sent to registered e-mail ID – Consolidated SCN for multiple financial years – Petitioner submits personal hearing notices not receive – Department placed documents and affidavit showing three hearing opportunities granted through notices sent to registered e-mail address on GST portal – Court held under Section 169(1)(c) of CGST Act service of notice to registered e-mail address constitutes valid service – Petitioner plea notices sent only to Chartered Accountant rejected as email belonged to petitioner as per GST portal – Court held in cases of fraudulent availment of ITC transactions spread across several years can be consolidated and issuance of single SCN/order is permissible – No violation of principles of natural justice – Held: Writ petition dismissed with costs of Rs. 50,000 payable to CGST Department.
Represented By:
Counsel for the Petitioner: Akhil Krishan Maggu, Vikas Sareen, Aryan Nagpal, Advs.
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member