Asst. Commnr. Of Commercial Taxes & Ors vs Ruchi Soya Industries Ltd

The Supreme Court held that the retention of seized records under Section 66 of the West Bengal Sales Tax Act, 1994 must comply with the procedural requirements, including providing an opportunity to the affected party. The Court found that the sanction for retention granted by the Additional Commissioner was not in conformity with the provisions of the Act, as the respondent was not given a fair chance to contest the retention. Consequently, the Court upheld the Tribunal's decision to quash the retention order, thereby favoring the respondent, Ruchi Soya Industries Ltd.