Union of India and Ors. Vs. Elora Tobacco Company Ltd. – Supreme Court

(2025) taxcode.in 24 SC

IN THE SUPREME COURT OF INDIA

Union of India and Ors.
v.
Elora Tobacco Company Ltd.

Special Leave Petition (Civil) Diary No(s). 55501/2024
Decided on 27-Jan-25

Mr. Justice J.B. Pardiwala and Mr. Justice R. Mahadevan

Add. Info:

Impugned Order: Elora Tobacco Company Ltd. v. Union of India and Ors., (2024) taxcode.in 331 HC

Judgment/Order:

O R D E R

1. Delay condoned.

2. We have heard Mr. N.Venkatraman, the learned A.S.G. for the Revenue.

3. The High Court while disposing of the Writ Petition filed by the respondent-assessee herein has observed in para 11 as under:-

“11. Resultantly, in view of the foregoing discussion, this petition deserves to be allowed and is hereby allowed. As a consequence, we deem it appropriate to direct the Respondents to handover all the original documents to petitioner which have been seized by them and not relied on by Respondents while issuing Show Cause notices dated 08.06.2022 and 03.08.2022, so that the petitioner is enabled in submitting his reply. It is further directed that upon receipt of original documents by Petitioner, the petitioner shall submit his reply within a period of 30 days and the Respondents shall adjudicate the case of the petitioner on its own merits after receipt of reply by affording due opportunity of hearing to the petitioner. Needless to state that petitioner shall have the right to cross examine witnesses whose evidence has been relied upon in the show cause notices dated 08.06.2022 and 03.08.2022 at appropriate stage in adjudication proceedings and the petitioner shall be at liberty to move appropriate application at appropriate stage for exercising the said right, in the course of being afforded personal hearing.”

4. We are not inclined to disturb the impugned order passed by the High Court, however with a clarification that the respondent authorities are hereby directed to return the certified copies of the documents which according to them are not relied upon for proceeding further and on receipt of the said certified copies from the department concerned within a period of two weeks the necessary reply, if any, be filed by the petitioner-assessee and upon receipt of the said reply necessary proceedings further make one.

5. The petitions stand disposed of accordingly.

6. Pending application(s), if any, stands disposed of.

Original judgment copy is available here.