{"id":74961,"date":"2026-02-07T18:05:50","date_gmt":"2026-02-07T12:35:50","guid":{"rendered":""},"modified":"2026-02-07T18:05:50","modified_gmt":"2026-02-07T12:35:50","slug":"right-to-access-seized-electronic-evidence-impugned-adjudication-treated-as-additional-show-cause-notice-remand-for-fresh-hearing-and-return-of-materials","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74961","title":{"rendered":"Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of materials."},"content":{"rendered":"<p>Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of materials.<br \/>Case-Laws<br \/>GST<br \/>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=96697\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74961","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74961","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74961"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74961\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74961"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74961"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74961"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}