Bimla Pulp And Papers Pvt Ltd & Anr. Vs Additional Commissioner CGST Commissionerate (Supreme Court of India)
The Supreme Court has granted Bimla Pulp And Papers Pvt Ltd permission to re-approach the High Court after the taxpayer’s initial writ petition challenging a tax assessment order was disposed of. The company had initially challenged a December 27, 2024, assessment order, citing a denial of the right to cross-examination during the proceedings. The High Court, noting the availability of an alternative statutory remedy, directed the petitioner to file an appeal, waiving any objections on limitation.
However, the company later realized a critical issue with this path: under Section 107(11) of the CGST Act, the appellate authority does not have the power to remand a matter back to the assessing officer for a fresh hearing. This statutory limitation would have prevented the appellate authority from addressing the company’s core grievance regarding the denial of cross-examination. In a brief order, the Supreme Court acknowledged the taxpayer’s dilemma, allowing them to file a new petition with the High Court to specifically address this legal point. The Supreme Court’s decision facilitates a path for the taxpayer to pursue a remedy that directly addresses the procedural lapse in the original assessment.
