Case of Simla Gomti Pan Products Pvt Ltd vs Commissioner of State Tax UP, SC Judgement Dated 20th March 2026. The apex court directed the petitioner to deposit Rs 3.50 crore within two weeks instead of the full statutory 10% amount. It ordered that no coercive steps be taken against the petitioner pursuant to the assessment orders once this deposit is made. Upon filing the deposit receipt, the Court will issue notice to the respondents.