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

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 Nau