Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of materials.

Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of materials.Case-LawsGSTRight to access seized documents and electronic evidence requires that the adjudicating

Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of materials.
Case-Laws
GST
Right to access seized documents and electronic evidence requires that the adjudicating authority provide the affected party a meaningful opportunity to participate; absence of returned seized material prevented effective defence and appeal. The impugned adjudication is treated as an additional show cause notice, and t

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