Malladi Drugs And Pharma. Ltd. vs Union Of India (Uoi)

The Supreme Court upheld the High Court's decision that the Appellant, a bulk drug manufacturer, must first address the objections raised in the show cause notice regarding the duty on regenerated platinum catalyst before seeking judicial intervention. The Court affirmed that the issuance of a show cause notice does not constitute a final order, and thus, the writ petition was dismissed. The Court found no grounds to interfere with the High Court's ruling, emphasizing the necessity of exhausting administrative remedies before approaching the court.