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of <h1>Legal Challenge Dismissed: Petitioner Granted Opportunity to File Appeal and Contest Procedural Fairness Within Specified Timeframe</h1> <h3>M/s BIMLA PULP AND PAPERS PVT LTD & ANR. Versus ADDITIONAL COMMISSIONER CGST COMMISSIONERATE</h3> SC addressed a petition challenging an assessment order, focusing on procedural fairness. The HC initially directed the petitioner to pursue statutory ... No opportunity of cross-examination during assessment proceedings - Violation of principles of natural justice - HELD THAT:- The learned counsel fairly submitted that the impugned order passed by the High Court was actually invited by his client, however, later he realised that in view of the provisions of Section 107(11) of the CGST Act the appellate authority has no power to remand the matter. We do not want to say anything in this regard. We permit the petitioners to go back to the High Court and point this aspect out. Let the High Court deal with this situation and pass an appropriate order. This petition is disposed of. The Supreme Court, through Justices J.B. Pardiwala and R. Mahadevan, addressed a petition challenging the final assessment order dated 27.12.2024, primarily on the ground that the assessee was denied the 'opportunity of cross-examination' during assessment proceedings. The High Court had initially declined to entertain the writ petition, emphasizing that 'all questions of law and fact are open for examination before the appellate authority' and that the petitioner should exhaust the 'statutory alternative remedy' of appeal. The Court permitted the petitioner to file a statutory appeal within three weeks, which would be entertained 'without raising any objection as to limitation,' and directed the appellate authority to examine all questions 'on merits by passing a reasoned order, in accordance with law.'Subsequently, the petitioner's counsel acknowledged that the High Court's order was invited but contended that under Section 107(11) of the CGST Act, the appellate authority lacks power to remand the matter. The Supreme Court declined to adjudicate this issue, instead granting liberty to the petitioner to raise this point before the High Court for appropriate orders.The petition was disposed of with this liberty.
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