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 the authority must hand over seized documents or copies and the seized CPU, allow a two week composite reply period from receipt, and conclude proceedings after affording an opportunity of hearing. The court remanded the matter for fresh adjudication and left all merits open to the adjudicating authority.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =