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<h1>Appeal dismissed, upholding that combined SCN and orders for separate years and missed hearing notices did not breach natural justice</h1> <h3>M/s. Mathur Polymers Versus Union of India & Ors.</h3> SC dismissed the SLP, upholding the HC's conclusion that there was no jurisdictional error and no violation of principles of natural justice despite the ... Violation of principles of natural justice - notices for personal hearing were not received by the Petitioner - issuance of combined SCN and orders for separate financial years - it was held by High Court that 'This Court is of the opinion that on both the contentions made by the Petitioner, there is no jurisdictional error and there is also no violation of the principles of natural justice.' HELD THAT:- There are no good ground and reason to interfere with the impugned judgment/order passed by the High Court - SLP dismissed. 'Delay condoned.' The Court examined the petition against the impugned judgment/order of the High Court and stated, 'we find no good ground and reason to interfere with the impugned judgment/order passed by the High Court.' Applying appellate review principles, the Court refused to disturb the High Court's conclusions and declined to reappraise the merits. 'The special leave petition is, accordingly, dismissed.' All pending application(s), if any, are ordered to stand disposed of. The disposition reflects deference to the High Court's exercise of jurisdiction and the absence of demonstrable legal error or jurisdictional infirmity warranting interference under special leave jurisdiction.