Simla Gomti Pan Products Pvt. Ltd. Vs Commissioner of State Tax U.P. & Ors
Date: March 19, 2026
Subject Matter
Ex-parte assessment orders set aside due to non-furnishing of documents, subject to pre-deposit.
Summary
The Supreme Court has allowed the petition, effectively setting aside two ex-parte assessment orders due to the department's failure to provide crucial documents to the petitioner. This prevented the petitioner from filing an appropriate reply and pa…
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER 1. Heard Mr. Mukul Rohatgi, learned senior counsel appearing for the petitioner. 2. It appears from the materials on record that a show cause notice came to be issued to the petitioner by the department, raising a demand in the sum of Rs.119,98,39,204/- (Rupees One Hundred Nineteen Crore Ninety Eight Lakh Thirty Nine Thousand Two Hundred Four) towards…