Madhya Pradesh High Court Dismisses Elora Tobacco's Writ Petition with Costs

Court rules successive petitions with identical reliefs as misuse of judicial process, imposes Rs. 2 lakh costs on petitioner.

In a significant ruling, the Madhya Pradesh High Court, Indore Bench, dismissed a writ petition filed by M/s Elora Tobacco Company Limited against the Union of India and others, citing it as a misuse of judicial process. The court imposed a cost of Rs. 2,00,000 on the petitioner, emphasizing that filing successive petitions seeking identical reliefs, previously granted by the Supreme Court, is not maintainable.

The bench, comprising Justices Vivek Rusia and Binod Kumar Dwivedi, delivered the judgment on October 13, 2025. The petitioner had sought directions from the court to obtain certified copies of various reports and documents, arguing the need for cross-examination of certain officers whose statements were relied upon in the issued show-cause notices.

The court, however, observed that the petitioner had previously approached the same court and the Supreme Court for similar reliefs, which had already been granted. The court highlighted the absence of any fresh cause of action or allegations of non-compliance with previous orders. It noted that the petitioner had not disclosed any new development that warranted the filing of another petition.

The court recounted that the petitioner was initially investigated for alleged GST evasion exceeding Rs. 151 crore and excise duty evasion of over Rs. 76 crore. Despite the Supreme Court's directive to cooperate in the assessment proceedings, the petitioner filed another writ petition, which the court found to be an attempt to stall the adjudication process.

Rejecting the petitioner's arguments, the court affirmed that statutory records must be maintained by the registered business at its principal location and not by the excise officers, dismissing the petitioner's claim for document handover. 

The court found the petition devoid of merit and concluded that it was filed with the intention to delay the ongoing adjudication proceedings. Consequently, the court dismissed the writ petition and ordered the petitioner to pay costs amounting to Rs. 2 lakh to the respondents within four weeks.

This ruling underscores the judiciary's stance against the repetitive filing of petitions without new grounds or allegations, reiterating the importance of adhering to judicial directions and maintaining proper procedural conduct.

Bottom Line:

Filing a second petition seeking identical reliefs already granted by the Apex Court is not maintainable - Such actions aimed at stalling adjudication proceedings are considered as misuse of judicial process and may attract costs.

Statutory provision(s): Article 226 of the Constitution of India, Goods and Services Tax Act, 2017 Section 35, Rule 56, Central Excise Act, 1944

M/s. Elora Tobacco Company Limited v. Union of India, (Madhya Pradesh)(Indore)(DB) : Law Finder Doc Id # 2800622