Authority: Supreme Court of India – Registrar Ms. Gracy L. Bawitlung

Order Date: 24-09-2026

Case Overview

  • Parties: Appellant – Bharat Coking Coal Limited; Respondent – Commissioner, Central GST and Central Excise, Dhanbad.
  • Nature: Civil Appeal No. 2473/2026 concerning valuation for GST/Excise matters.
  • Procedural posture: Hearing held on 24 Sep 2026; respondent did not file any appearance despite service.
  • Counsel: Appellant represented by Mr. Parijat Kishore, Advocate‑on‑Record.

Final Outcome

  • Court directed the appellant to file an affidavit of valuation together with the applicable ad‑valorem court fee no later than 01 Oct 2026.
  • The matter was listed for further hearing on 07 Oct 2026.
  • A copy of the Record of Proceedings to be furnished to the appellant’s Advocate‑on‑Record for compliance.

Topics: GST Valuation, Supreme Court Procedure, Coal Industry Taxation