Mathur Polymers Vs Union of India & Ors
Date: August 26, 2025
Subject Matter
Fraudulent availment of ITC: Consolidated SCN and order for multiple financial years is permissible and tenable
Summary
The petitioner challenged an ex parte assessment order (OIO dated February 2, 2025) confirming a tax demand of ₹81,54,990/- based on fraudulent availment of Input Tax Credit (ITC). The petitioner raised two jurisdictional grounds: Violation of Natura…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Articles 226 & 227 of the Constitution of India seeking to set aside the impugned Order-in-Original dated 02 nd February, 2025 passed by Respondent No. 3. The impugned order is challenged, inter alia, on the grou…