IN THE SUPREME COURT OF INDIA
DR. DHANANJAYA Y. CHANDRACHUD, CJ. J.B. PARDIWALA AND MANOJ MISRA, JJ.
SIMLA GOMTI PAN PRODUCTS PVT. LTD.
Versus
COMMISSIONER OF STATE TAX U.P.
GST : Supreme Court refuses to intervene against High Court order refusing to invoke writ jurisdiction by directing assessee to avail appeal remedy against adjudication order passed against petitioner assessee allegedly without supply of relied upon documents and without grant of hearing
Appellate Authority – Appeals to – Non-supply of relied upon documents – Writ vs appeal remedy – In impugned order, High Court had refused to invoke writ jurisdiction and had directed petitioner assessee to avail remedy of statutory appeal against adjudication order passed against petitioner assessee allegedly without supply of relied upon documents and without grant of hearing – On filing SLP to Supreme Court by assessee – HELD .- SLP was not required to be entertained resulting in its dismissal [Section 107 of Central Goods and Services Tax Act, 2017/Uttar Pradesh Goods and Services Tax Act, 2017 – Article 136 of Constitution of India] [paras 1, 2]
SLP dismissed in favour of revenue
CASE REVIEW
Simla Gomti Pan Products Pvt. Ltd. v. Commissioner —(2024) 24 Centax 319 (All.)= [2024] 168 taxmann.com 541 (All.) — Slp dismissed
REPRESENTED BY : S/Shri Prashant Shukla, Tarun Mishra, Abhishek Kr Tiwari, Ggirishar Upadhayay, Advs. and Satyajeet Kumar, AOR for the Petitioner
[Order]. – We are not inclined to entertain the Special Leave Petition under Article 136 of the Constitution of India.
2. The Special Leave Petition is accordingly dismissed.
3. Pending applications, if any, stand disposed of.
