SC Admits SLP After HC Rejects GST Circular Plea

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  • Last Updated on 29 May, 2025

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SLP on GST demand

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

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied