AdvertisementBengal Cold Rollers Private Limited Vs Assistant Commissioner (ST) (Telangana High Court) The Telangana High Court heard the petitioner’s second writ petition concerning adjudication proceedings under Section 74(1) of the Central Goods and Services Tax Act, 2017 for tax periods 2018-19 to 2023-24 (up to December 2023). The petitioner sought restraint on further adjudication until 14 files and other documents seized during investigation on 26.12.2023 and stated to remain in the Department’s custody were returned. The Court noted that the petitioner had already received copies of the box fil...