Mathur Polymers Vs Union of India & Ors (Delhi High Court)
The Delhi High Court delivered a judgment in the matter filed under Articles 226 and 227 of the Constitution of India challenging an Order-in-Original dated 2nd February 2025 passed by the CGST Department. The petitioner sought to set aside the order primarily on the ground that notices for personal hearing were not received. The matter was heard in a hybrid mode.
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The Court first examined whether the petitioner had received notices for personal hearings. The CGST Department produced documents and an affidavit demonstrating that three opportunities for hearings had been given through two emails sent to the petitioner’s registered email address. The first email notice was sent on 13th January 2025 for a hearing on 16th January 2025, while the second email notice, fixing hearings on 23rd and 29th January 2025, was sent on 18th January 2025. The petitioner’s GST portal showed that the registered email address was [email protected] and the registered mobile number was 9910208368. The proprietor, Smt. Suman Mathur, was the authorized signatory, and no GST practitioner was listed. The Court noted that the emails were sent to the petitioner’s registered email address and not merely to a Chartered Accountant or consultant.
