SC Admits SLP After HC Rejects GST Circular Plea

Case Details: Marudhar Food Products vs. Assistant Commissioner, Central Goods and Services Tax Division - [2025] 174 taxmann.com 874 (SC)

Judiciary and Counsel Details

• J.B. Pardiwala & R. Mahadevan, JJ.
• Rishi Kapoor, AOR, Siddharth Dubey, Ashish Pandey, Azad Bansala & Yash Gupta, Advs. for the Petitioner.

Facts of the Case

The petitioner, engaged in the supply of extruded snack pellets, challenged a tax demand by filing a writ petition before the High Court, contending that the levy was contrary to clarifications issued under Circular No. 200/12/2023-GST dated 01-08-2023 and Circular No. 235/29/2024-GST dated 11-10-2024. However, this contention was not raised at the stage of adjudication before the original authority. The High Court declined to entertain the writ petition on the ground that such challenge could not be entertained for the first time in writ jurisdiction when the issue had not been agitated during adjudication.

Supreme Court Held

The Hon’ble Supreme Court admitted the Special Leave Petition filed by the petitioner and condoned the delay. The Court found that the reliance on Circular No. 200/12/2023-GST and Circular No. 235/29/2024-GST raised arguable legal grounds under Section 9 of the CGST and Uttar Pradesh GST Act. While the High Court refused to interfere due to the procedural lapse, the Supreme Court held that the issues merited consideration, and therefore, the SLP was to be admitted.

List of Cases Reviewed

• SLP Granted Marudhar Food Products v. Assistant Commissioner, CGST [2025] 174 taxmann.com 873