Supreme Court Refuses to Interfere with Allahabad HC Ruling in District Cooperative Bank’s GST Dispute

Supreme Court Refuses to Interfere with Allahabad HC Ruling in District Cooperative Bank’s GST Dispute

The District Cooperative Bank Ltd. approached the Supreme Court by filing a Special Leave Petition under Article 136 of the Constitution, challenging the final judgment dated 29.07.2025 passed by the High Court of Judicature at Allahabad in Central Excise Appeal. The dispute arose against the Commissioner of CGST and Central Excise, Meerut-I.

The Special Leave Petition was listed for hearing along with interlocutory applications seeking exemption from filing a certified copy of the impugned judgment and exemption from filing an official translation. The matter was heard by a Division Bench of the Supreme Court on 12.12.2025

Question of Law: Whether the Supreme Court should exercise its discretionary jurisdiction under Article 136 of the Constitution to interfere with the Allahabad High Court’s judgment in the GST dispute involving the District Cooperative Bank Ltd.

Apex Court Held: The Supreme Court declined to interfere with the impugned judgment passed by the Allahabad High Court. The Court held that no good ground was made out for exercising its jurisdiction under Article 136 of the Constitution of India.

Thus, the SLP was dismissed. All pending applications, including the interlocutory applications seeking exemptions, were also disposed of.

To Read Full Judgment, Download PDF Given Below