Supreme Court heard petition by Bengal Cold Rollers Ltd on 05‑05‑2026 concerning missing 14 seized GST files and their digitization.
Court noted department possessed digital copies on pen drive and allowed adjudication to proceed using remaining documents.
Court directed ASG to file affidavit detailing digitization date, method, and provide index of the 14 files, with hearing set for 13‑05‑2026.
No monetary penalty imposed; focus on evidentiary clarification for GST adjudication.