M/S MATHUR POLYMERS vs UNION OF INDIA & ORS.

Judgment text excerpt

$~5 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 26th August, 2025 + W.P.(C) 2394/2025 & CM APPL. 11289/2025 M/S MATHUR POLYMERS .....Petitioner Through: Mr. Akhil Krishan Maggu, Mr. Vikas Sareen, Mr. Aryan Nagpal, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Gibran Naushad, SSC with Mr. Harsh Singhal and Mr. Suraj Shekhar Singh, Advs. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Articles 226 & 227 of the Constitution of India seeking to set aside the impugned Order- in-Original dated 02nd February, 2025 passed by Respondent No. 3. The impugned order is challenged, inter alia, on the ground that the notices for personal hearing were not received by the Petitioner. 3. On previous dates of hearing, i.e., 10th March, 2025 and 17th April, 2025, the CGST Department was directed to place on record any documents to show that the personal hearing notices have been given to the Petitioner in this matter. 4. A set of documents, along with an affidavit, has been placed on record by the CGST Department. Mr. Gibran Naushad, ld. Counsel for the CGST Department has shown to the Court that there were three opportunities for Signature Not Verified Digitally Signed W.P.(C) 2394/2025 Page 1 of 11 By:RAHUL Signing Date:28.08.2025 15:18:38 hearing which were given to the Petitioner vide two hearing notices. 5. For the first hearing on 16th January, 2025, an e-mail was sent to the registered e-mail address provided by the Petitioner. The e-mail dated 13th January, 2025, sent at 16:33 hrs to [email protected], which is the registered e-mail address of the Petitioner in the Goods and Services Tax (herei