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

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. In, the dispute arose from GST assessment proceedings initiated against the petitioner for the assessment years 20...