SC dismiss SLP against Delhi HC judgment on validity of consolidated SCN for multiple financial years in fraudulent ITC
Last updated: 25 December 2025
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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Bimal Jain
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