SC affirms Issuance of a consolidated SCN covering multiple financial years, especially in cases involving patterns of fraudulent transactions

Last updated: 07 January 2026

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Quick Summary

The Supreme Court has upheld the Delhi High Court's decision, confirming that a single show cause notice (SCN) covering multiple financial years is permissible, particularly when dealing with patterns of fraudulent transactions. This ruling clarifies that such consolidated notices are valid, even if served via email to the registered address on the GST portal, provided it's the official contact point. The court found no violation of natural justice, as proper notice was deemed to have been issued and received.

Court :
Supreme Court of India

Brief :
The Hon'ble Supreme Court in the case of Mathur Polymers v. Union of India & Ors. [Special Leave Petition (Civil) Diary No. 50279/2025, order dated November 07, 2025] declined to interfere with the Delhi High Court's view that the issuance of a consolidated show cause notice (SCN) covering multiple financial years is permissible, especially in cases involving patterns of fraudulent transactions.

Citation :
Special Leave Petition (Civil) Diary No. 50279/2025, order dated November 07, 2025

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