Authority: Supreme Court of India
Order Date: 23-07-2026
Case Overview
- Parties: Commissioner, Commercial Tax U.P. & Ors (Appellant) vs. Gupta Suppliers Company (Respondent).
- Origin: Seizure of mentha oil transported from Barabanki, Uttar Pradesh to Jammu & Kashmir on 23.08.2010.
- High Court Proceedings: The High Court, by an interim order, released the seized goods; assessment proceedings were subsequently concluded.
- Cost Imposition: The High Court imposed a cost of Rs.50,000 on the appellants, leaving open the possibility for the State Government of Uttar Pradesh to recover this amount from the pensionary benefits of the officer(s) responsible for the seizure.
- Appellants' Contentions: The appellants argued that the direction to recover cost from pension benefits was unwarranted because the officer(s) were not parties to the writ petition and were never heard before such a direction.
- Counsel: For the Appellant – Mr. Bhakti Vardhan Singh, AOR; For the Respondent – Mr. Tanmaya Agarwal, AOR.
Final Outcome
- The Supreme Court set aside the portion of the impugned order that left it open for the State Government to recover the Rs.50,000 cost from the pensionary benefits of the officer(s) concerned.
- The Civil Appeal is allowed only to this extent; the Court does not interfere with the impugned order on its merits.
- All pending applications, if any, are ordered to stand disposed.
- The order was signed by Hon'ble Mr. Justice Prashant Kumar Mishra and Hon'ble Mr. Justice Shree Chandrashekhar, with the court record noting digital signature by Nisha Khulbey on 24-07-2026.
Topics: Tax Enforcement, Judicial Review