Mathur Polymers Vs Union of India & Ors
Date: November 7, 2025
Court: Supreme Court
Type: Special Leave Petition
Judge(s)/Member(s): SANJAY KUMAR, ALOK ARADHE
Subject Matter
Fraudulent availment of ITC: Consolidated SCN and order for multiple financial years is permissible and tenable. HC Ruling upheld.
Summary
The Supreme Court of India dismissed a Special Leave Petition (SLP) filed by Mathur Polymers, upholding the Delhi High Court's judgment on the validity of an assessment order confirming a tax demand (₹81.54 lakh) for alleged fraudulent Input Tax Cred…
Delay condoned. However, we find no good ground and reason to interfere with the impugned judgment/order passed by the High Court. The special leave petition is, accordingly, dismissed. Pending application(s), if any, shall stand disposed of.