M/S. BENGAL COLD ROLLERS PRIVATE LIMITED vs THE ASSISTANT COMMISSIONER (ST) — SLP(C) No. 12390/2026

Case under Indirect Taxation : Goods and Services Tax, Integrated Goods and Services Tax, State Goods and Services Tax, Ut Goods and Services Tax. Section XII-A. Status: Disposed.

Disposed

CNR: SCIN010183172026

Filing Date

25-Mar-2026

Registration No

SLP(C) No. 12390/2026

Diary Number

18317/2026

Order Date

13-May-2026

Document Type

ROP - of Main Case

Disposal Type

Disposed Off

Last updated 20-Jun-2026

Acts & Sections

Indirect Taxation : Goods and Services Tax, Integrated Goods and Services Tax, State Goods and Services Tax, UT Goods and Services Tax. Section XII-A

Petitioner(s)

  1. 1.M/S. BENGAL COLD ROLLERS PRIVATE LIMITED

    Adv. RAHUL GUPTA

Respondent(s)

  1. 1.THE ASSISTANT COMMISSIONER (ST)

    Adv. DEVINA SEHGAL[R-2] DEVINA SEHGAL[R-4] DEVINA SEHGAL[R-5] DEVINA SEHGAL[R-6] DEVINA SEHGAL[R-1]

Case History

  1. Case disposedDisposed

  2. 13-May-2026

    ROP - of Main CaseView PDF

  3. 13-May-2026

    Fixed Date by Court

    Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice K.V. Viswanathan

  4. 05-May-2026

    ROP - of Main CaseView PDF

  5. 05-May-2026

    Not Taken Up

    Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice K.V. Viswanathan

  6. 28-Apr-2026

    Fixed Date by Court

    Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice Ujjal Bhuyan

  7. 10-Apr-2026

    First hearing

    Initial hearing scheduled

  8. 25-Mar-2026

    Case filed

    Registration No. SLP(C) No. 12390/2026

View Full Judgment
casestatus.in Summary

Case Summary: SLP(C) No. 12390/2026 Bengal Cold Rollers Private Limited v. The Assistant Commissioner (ST) The Supreme Court disposed of the petition challenging GST assessment orders for Assessment Years 2019-20 through 2023-24, rejecting the petitioner's claim that missing seized files (14 files taken during a search) prevented a fair hearing. The Court relegated the petitioner to statutory appeals under Section 107 of the GST Act, 2017, with a 5% pre-deposit requirement and four weeks to file, allowing the petitioner to raise the lost-files contention before the appellate authority without High Court influence. This case analysis is maintained by casestatus.in based on publicly available court records.

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