Mathur Polymers Vs Union of India & Ors

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 Credit (ITC). The petitioner had challenged the order primarily on two procedural grounds: violation of natural justice (non-receipt of hearing notices) and illegal "bunching" of multiple financial years into a single order.

The Delhi High Court, whose decision was affirmed, had found that:

1. Valid Service: Hearing notices were adequately served via email to the petitioner's registered email address (Section 169(1)(c) of the CGST Act).

2. Valid Consolidated Order: The consolidation of multiple years into one notice/order was permissible under Sections 73 and 74 of the CGST Act, as the legislative intent allows for the use of "period" instead of "financial year" to investigate complex, multi-year fraud patterns.

The Supreme Court dismissed the Special Leave Petition, finding "no good ground and reason to interfere" with the impugned judgment of the High Court.