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of <h1>Supreme Court Supports Taxpayer's Right to Access Documents and Ensure Fair Hearing in Tax Assessment Proceedings</h1> <h3>UNION OF INDIA & ORS. Versus M/s ELORA TOBACCO COMPANY LTD.</h3> UNION OF INDIA & ORS. Versus M/s ELORA TOBACCO COMPANY LTD. - TMI The Supreme Court, through Justices J.B. Pardiwala and R. Mahadevan, upheld the High Court's order allowing the writ petition filed by the respondent-assessee. The High Court had directed the respondents to return all original documents seized but not relied upon in the Show Cause notices dated 08.06.2022 and 03.08.2022, enabling the petitioner to submit a reply within 30 days. The Court emphasized that the petitioner 'shall have the right to cross examine witnesses whose evidence has been relied upon' during adjudication. The Supreme Court declined to disturb this order but clarified that the authorities must return certified copies of the non-relied documents within two weeks, after which the petitioner may file a reply and proceedings shall continue on merits with due opportunity of hearing. The petitions and pending applications were disposed of accordingly.
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