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SC Relegates GST Assessee to Appeal Remedy as Final Assessment Orders Were Already Passed

Case Law Details

Case Name
 Bengal Cold Rollers Private Limited Vs Assistant Commissioner (ST) & Ors. (Supreme Court of India)
Date of Judgement/Order
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Advertisement Bengal Cold Rollers Private Limited Vs Assistant Commissioner (ST) & Ors. (Supreme Court of India) SC Allows GST Appeals Despite Missing Seized Files Because Issue Can Be Examined by Appellate Authority; SC Declines to Interfere in GST Assessment Proceedings Because Alternative Appeal Remedy Exists; SC Says Missing GST Seized Files Issue Must Be Raised Before Appellate Authority; SC Upholds Continuation of GST Proceedings Because Department Agreed Not to Rely on Missing Files. Also Read SC order on Pre-deposit in this case: SC Upholds 5% GST Pre-Deposit Condition for Stat...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,853

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