Pre-Deposit Cannot Be Weaponised against GST Taxpayer Denied Fair Adjudication: SC

Simla Gomti Pan Products Pvt. Ltd. Vs Commissioner of State Tax U.P. & Ors. (Supreme Court of India) The Hon’ble Supreme Court of India in M/s Simla Gomti Pan Products Pvt. Ltd. v. Commissioner of State Tax, U.P. & Ors. [SLP (C) No. 5266 of 2026, order dated March 20, 2026] granted interim protection to the Petitioner by directing deposit of Rs. 3.50 crore within two weeks, and ordered that no coercive steps shall be taken pursuant to the two assessment orders during the meantime. The Court recorded the Petitioner’s case that the relied-upon documents had been uploaded on a dif...