The Supreme Court dismissed a Special Leave Petition (SLP) filed by Simla Gomti Pan Products Pvt. Ltd. against the Allahabad High Court’s refusal to entertain a writ petition. The petitioner had challenged the denial of opportunity during adjudication and non-supply of the SIB report.
The apex court observed (para 1) that no grounds were made out under Article 136 for interference. It noted that the High Court had rightly held that an appeal under Section 107 of the CGST Act was an adequate and efficacious remedy.
The Court reiterated the settled principle that judicial intervention at the show-cause or adjudication stage must be sparingly exercised, especially where factual disputes are involved.
Case: Simla Gomti Pan Products Pvt. Ltd. v. Commissioner of State Tax, U.P., decided on 04.11.2024 by Supreme Court of India
