SC dismiss SLP against Delhi HC judgment on validity of consolidated SCN for multiple financial years in fraudulent ITC

Last updated: 25 December 2025

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Quick Summary

The Supreme Court has dismissed a Special Leave Petition, thereby upholding a Delhi High Court judgment. This ruling confirms that consolidated Show Cause Notices (SCNs) covering multiple financial years are permissible in cases of fraudulent Input Tax Credit (ITC) availment. The court also affirmed that sending notices to the registered email address constitutes valid service under the CGST Act, reinforcing the principle of natural justice in such proceedings.

Court :
Supreme Court of India

Brief :
The Hon'ble Supreme Court in the case of Mathur Polymers v. Union of India & Ors. [SLP (Civil) Diary No. 50279/2025, order dated November 07, 2025] upheld the Delhi High Court judgment [W.P.(C) 2394/2025 & CM APPL. 11289/2025, order dated August 26, 2025] which held that consolidated Show Cause Notices (SCN) covering multiple financial years are permissible in cases of fraudulent Input Tax Credit (ITC) availment, and service of notice on the registered email address constitutes valid service under Section 169(1)(c) of the CGST Act.

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

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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