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I. SUPREME COURT
11. 2026 (3) TMI 1238 (SC) dated 20.03.2026.
Simla Gomti Pan Products Pvt Ltd vs. Commissioner of State Tax, U.P.
Mandatory pre-deposit requirement for filing an appeal may, in exceptional cases, be relaxed to balance taxpayer rights and revenue interest.
FACTS
The respondent issued two show cause notices (SCNs) raising substantial tax demands against the petitioner. The petitioner sought copies of documents relied upon in the SCNs from the respondent. The respondent uploaded documents on a portal, which was allegedly inaccessible to the petitioner.
As a result, the petitioner was not able to file replies, and ex-parte assessment orders were passed. The petitioner challenged these orders before the Hon’ble High Court, which declined relief on the ground of availability of an alternate remedy.
Thereafter, the petitioner filed an appeal, which was dismissed for non-compliance with mandatory pre-deposit requirement. Aggrieved, the petitioner approached the Hon’ble Supreme Court seeking interim protection against coercive recovery.
HELD<
