Where assessment orders are alleged to have been passed ex parte after the assessee could not access documents referred to in the show cause notices, and statutory appeals were not entertained for want of pre-deposit under Section 107 of the U.P. Goods and Sales Tax Act, 2017, the Supreme Court granted interim protection against coercive steps on deposit of Rs. 3.50 crore – Simla Gomti Pan Products Pvt. Ltd. Vs. Commissioner of State Tax U.P. and Ors. – Supreme Court