Bengal Cold Rollers Private Limited Vs Assistant Commissioner (ST) (Telangana High Court)
The Telangana High Court heard the petitioner’s second writ petition concerning adjudication proceedings under Section 74(1) of the Central Goods and Services Tax Act, 2017 for tax periods 2018-19 to 2023-24 (up to December 2023). The petitioner sought restraint on further adjudication until 14 files and other documents seized during investigation on 26.12.2023 and stated to remain in the Department’s custody were returned. The Court noted that the petitioner had already received copies of the box files and that the remaining grievance related to specified office files and certain other documents referred to in the Panchnama.
The learned Special Government Pleader for State Tax submitted that photocopies and digital copies of the remaining office files and six additional documents had been prepared for supply and requested that the petitioner be directed to file a supplementary reply so that adjudication for assessment year 2018-19 could be completed within the statutory limitation ending on 31.12.2025. The petitioner did not object. The Court recorded that the copies had been supplied, granted the petitioner time until 12.12.2025 to file a supplementary reply-affidavit, directed that one further opportunity of personal hearing, if required, be given on 22.12.2025, clarified that no further opportunity would be granted, permitted the Assessing Officer/Adjudicating Officer to pass orders in accordance with law within the statutory period after considering the petitioner’s reply, recorded the parties’ submission that the proceedings were videographed and directed that the same continue on subsequent dates. The writ petition was disposed of without costs, and pending miscellaneous petitions were closed.
