The petitioner, M/s Sriba Nirman Company, filed a Special Leave Petition (SLP) before the Supreme Court challenging the judgment dated 29 January 2025 of the Andhra Pradesh High Court at Amaravati in Writ Petition No. 25826 of 2023. The High Court had dismissed the petitioner’s plea against the order passed by the Commissioner (Appeals), Guntur, under the Central Goods and Services Tax Act, 2017, concerning a tax dispute. The petitioner sought relief on grounds of procedural irregularities and improper adjudication by the appellate authority.

The Supreme Court, after hearing senior counsel for the petitioner and perusing the record, declined to interfere with the judgment of the Andhra Pradesh High Court. The Court found no merit warranting its intervention under Article 136 of the Constitution. Consequently, the Special Leave Petition was dismissed.

The Court also allowed the application seeking exemption from filing a certified copy of the impugned High Court judgment. All pending applications were disposed of in view of the dismissal of the main petition.