Bengal Cold Rollers SLP Dismissed, 5% Pre‑Deposit

Supreme Court dismissed the Special Leave Petition filed by Bengal Cold Rollers Private Ltd against the Assistant Commissioner (ST) and others.
Court noted final GST assessment orders for FY 2019‑20 to 2023‑24 were already passed, with assessments for 2018‑19 also challenged.
Petitioners claimed loss of 14 seized files prejudiced their defense; Court ordered filing statutory appeals with 5% pre‑deposit of principal tax.
Court gave petitioner four weeks to lodge appeals and disposed of all pending applications, including related SLP No.35306/2025.