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BIMLA PULP AND PAPERS PVT LTD & ANOTHER vs. ADDITIONAL COMMISSIONER CGST COMMISSIONERATE
(Supreme Court)

Hon'ble Judges:

J.B. PARDIWALA
R. MAHADEVAN
Pet. Counsel
Aditya Sondhi
Vivek Gupta
Ankit Verma
Res. Counsel
---

Petitioner / Applicant

BIMLA PULP AND PAPERS PVT LTD & ANOTHER

Respondent ADDITIONAL COMMISSIONER CGST COMMISSIONERATE
Court

SC (Supreme Court)

Date Apr 9, 2025
Order No.

Special Leave to Appeal (C) No. 9733/2025

Citation

2025(4) TAXREPLY 13472

Original Order
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ORDER

ORDER UPON hearing the counsel the Court made the following. 1. Heard the learned counsel appearing for the petitioner-assessee. 2. The subject matter of challenge before the High Court at the instance of the petitioners herein was the final order of assessment passed by the assessing officer. One of the principal grounds of challenge was that no opportunity of cross-examination was given to the assessee in the course of the assessment proceedings. 3. In such circumstances, referred to above, the High Court passed the following order:- "1. This petition is directed against order of assessment passed by the concerned authority dated 27.12.2024. Various grounds are urged in support of the challenge including the submissions raised with regard to the denial of effective opportunity. Shri Krishna Agarwal, learned counsel for the department raises a preliminary objection to the maintainability of the writ on the ground that all questions of law and fact are open ....

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