SC Directs Certified Copies for Lost GST Files, Orders Return of Original Documents

Elora Tobacco Company Limited Vs Union of India & Ors (Supreme Court of India) Supreme Court of India recently issued a clarification regarding its previous order in the case of Elora Tobacco Company Limited vs. Union of India & Ors. The decision, initially made without issuing notice to the respondent-assessee, prompted the assessee to file a miscellaneous application seeking restoration of the High Court’s original order concerning the return of seized documents. Background of the Case The main matter, SLP(C) No. 2494-2495/2025, was initially disposed of by the Supreme Court o...